PERSEPSI WAJIB PAJAK USAHA MIKRO KECIL MENENGAH TERHADAP PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 KABUPATEN KEPULAUAN SANGIHE

Pajak merupakan kontribusi wajib kepada Negara yang termasuk utang oleh orang pribadi atau organisasi yang bersifat memaksa berdasarkan Undang-Undang, dengan tidak menghasilkan imbalan yang nyata dan dipakai sebagai keperluan Negara sebesar-besarnya untuk menyejahterakan kemakmuran rakyat dengan Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan Nomor 28 Tahun 2007 (UU KUP No. 28 TAHUN 2007). Usaha mikro adalah usaha yang berjalan dan dimiliki oleh badan usaha maupun perorangan pribadi dengan memenuhi syarat dalam Undang-Undang Republik Indonesia Nomor 20 Tahun 2008. Penelitian ini bertujuan untuk mengetahui persepsi wajib pajak Usaha Mikro Kecil Menengah (UMKM) terhadap Peraturan Pemerintah (PP) Nomor 23 Tahun 2018 Kabupaten Kepulauan Sangihe. Metode penelitian ini adalah jenis penelitian deskriptif kualitatif yaitu penelitian yang dilakukan untuk mendapatkan informasi terhadap objek yang diteliti berdasarkan pada situasi. Sumber Informasi dalam penelitian ini adalah beberapa Wajib Pajak yang memiliki Usaha Mikro Kecil Menengah (UMKM) Khususnya warung-warung yang ada di Pasar Kampung Kulur II sebanyak 5 narasumber atau informan. Berdasarkan hasil ini diperoleh kesimpulan bahwa pelaku usaha yang menjadi informan penelitian kurang memiliki sedikit pengetahuan tentang pajak. Kata Kunci : Persepsi, UMKM, Peraturan Pemerintah ABSTRACT Taxes are mandatory contributions to the State which are included in debts by private persons or organizations that are compelling based on the law, without producing tangible rewards and are used as a large amount of the State's need for the welfare of the people with the Law on General Provisions and Tax Procedures Number 28 of the year. 2007 (UU KUP No. 28 of 2007). A micro business is a business that runs and is owned by business entities and private individuals by fulfilling the requirements in the Law of the Republic of Indonesia Number 20 of 2008. This study aims to determine the perception of taxpayers of Micro, Small and Medium Enterprises (MSMEs) against Government Regulation (PP) Number 23. In 2018 Sangihe Islands Regency. This research method is a type of qualitative descriptive research, namely research conducted to obtain information on the object under study based on the situation. Sources of information in this study are several taxpayers who have Micro, Small and Medium Enterprises (MSMEs), especially 5 food stalls in Kampung Kulur II Market. Based on these results, it can be concluded that business actors who are research informants do not have a little knowledge about taxes. Key Words : Persepetion, UMKM, Development Rules

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Pengaturan Waralaba Di Indonesia: Perspektif Hukum Bisnis

Liquidity ◽

10.32546/lq.v1i2.146 ◽

2018 ◽

Vol 1 (2) ◽

pp. 159-166

Author(s):

Muchtar Riva’i

Keyword(s):

Government Regulation ◽

Small And Medium Enterprises ◽

Economic Community ◽

The Law ◽

The Government ◽

Medium Enterprises ◽

Article 5 ◽

Laws And Regulations

The law arrangement of franchise law was first explicitly regulated by the Government Regulation No. 16 of 1997 which is then updated by Government Regulation No. 42 of 2007 to be created in an agreement that at least contains clauses as stipulated by Article 5 of the Government Regulation. However, franchise arrangements also associated with a variety of other laws and regulations applicable in Indonesia. This article is going to state that the importance of partnerships with small and medium enterprises as an effort to encourage the involvement of the wider economic community.

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Micro, Small, and Medium Enterprises (MSME’s) IN THE MIDDLE OF THE COVID-19 PANDEMIC

10.31219/osf.io/3peha ◽

2021 ◽

Author(s):

lady

Keyword(s):

Small Business ◽

Economic Activity ◽

Small And Medium Enterprises ◽

The Law ◽

Business Entities ◽

Medium Enterprises ◽

Micro Enterprises

MSMEs (Micro, Small, and Medium Enterprises) according to Law No. 20 of 2008 is a stand-alone productive economic activity. This business is usually carried out by individuals and not business entities that have subsidiaries or branch companies. It is further explained in the Law regarding the criteria for MSMEs, which are as follows:• Micro Enterprises: maximum assets of IDR 50 million• Small Business: assets of more than IDR 50 million – IDR 500 million.• Medium Enterprises: assets of more than IDR 500 million – IDR 10 billion.

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DAMPAK PERLAKUAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 ATAS PAJAK PENGHASILAN PADA UMKM DI GRESIK

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v5i2.2859 ◽

2014 ◽

Vol 5 (2) ◽

pp. 195

Author(s):

Faiqotul Ilmia ◽

Sri Andriani

Keyword(s):

Income Tax ◽

Government Regulation ◽

Small And Medium Enterprises ◽

Tax Rates ◽

Net Income ◽

Directorate General ◽

Qualitative Descriptive ◽

The Government ◽

Medium Enterprises ◽

The Impact

In achieving the desired development by Indonesia, the government requires revenue from the State Tax Revenue and Non-Tax Revenues. One of the efforts undertaken by the Directorate General of Taxation (DGT) is enacted Government Regulation No. 46 of 2013, the tax base used is the gross turnover of each month at 1 % final income tax rates. The emergence of these regulations is to provide convenience for taxpayers in determining the amount of income tax payable, but enactment of these rules in the middle of giving trouble for taxpayers in the calculation, depositing and reporting taxes for the year 2013. Purpose of this study was to determine the impact of treatment of PP 46 of 2013 on income tax on Micro, Small and Medium Enterprises (SMEs) in Gresik skull cap industry. This study used a qualitative descriptive approach with the aim of obtaining a picture of the object that is easily observed in the form of words on the focus of research on the impact of the enactment of Regulation 46 of 2013. The 3 (three) object of research is no skull cap Industry SMEs in Gresik . Data analysis aims to simplify the data processed, making it easy to read and interpret. Data were collected by means of observation, interviews, documentation. Analysis of the data through three stages: data reduction, data display, and conclusion. The results showed that the enactment of Regulation 46 of 2013 not only creates difficulties in terms of computation, depositing and reporting just as effective mid-year, but still there who do not know the regulations in terms of both has been the enactment of these regulations and in terms of the calculation mechanism. As for other effects of the government’s enactment of legislation, namely the amount of income tax payable is higher than the income tax calculations using norm bookkeeping or net income.

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PROSES PINJAMAN KREDIT USAHA RAKYAT PADA BANK NAGARI CABANG SITEBA

10.31219/osf.io/97qhu ◽

2020 ◽

Author(s):

Yori Firnando ◽

Elva Dona

Keyword(s):

Financial Institutions ◽

Standard Of Living ◽

Public Funds ◽

Financial Intermediary ◽

The Public ◽

The People ◽

The Law ◽

The Republic ◽

Business Entities

Banks are business entities that collect funds from the public in the form of deposits and channel to the public in the form of credit or other forms in order to improve the standard of living of the people. Banks are defined as financial institutions whose main activities are raising funds from the public and other bank services. Banks are defined as financial institutions whose main activities are raising funds from the public and other bank services. The Bank functions as a financial intermediary that is raising funds, channeling public funds from surplus units to deposit units or transferring money from debtors to creditors. According to the Law of the Republic of Indonesia No. 7 of 1992 about banking has been changed to Law No. 10 years 1998 what is meant by a Bank is a business entity that collects funds from the public in the form of deposits and distribution to community in the form of credit or other forms in order improve the standard of living of the people. According to (Kasmir, 2001: 11) in (Zamien, 2013) Banks are defined as financial institutions whose main activities are to collect funds from the public and other bank services.

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Analisis Kesehatan Koperasi Kredit Sentosa Palembang

MBIA ◽

10.33557/mbia.v19i3.1205 ◽

2021 ◽

Vol 19 (3) ◽

pp. 343-354

Author(s):

Agustinus Supriyanto ◽

Rikkie Dekas ◽

Ita Ita

Keyword(s):

Government Regulation ◽

Small And Medium Enterprises ◽

Credit Union ◽

Average Score ◽

Financial Reports ◽

Savings And Loans ◽

Quality Aspects ◽

Savings And Loan ◽

The Republic ◽

Medium Enterprises

The Sentosa Credit Union (CU) is the primary cooperative that runs a savings and loan business and is guided by Government Regulation number 9 of 1995 concerning the implementation of savings and loan business activities. The author conducted research to determine the suitability of financial reports based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia number 06 / Per / Dep.6 / IV / 2016 regarding the assessment of the Health of Savings and Loans Cooperatives and Savings and Loan Units. This type of research is descriptive evaluative research. The data source used is primary dataThe results showed that the health level of Koperasi kredit Sentosa from 2017 - 2019 in the fairly healthy category, on average, got a score of 67.35 with details (1) the aspect of capital on average got a score of 13.80 in the healthy category; (2) the quality aspects of earning assets on average score 14.92 are in the fairly healthy category; (3) management aspects on average score 13.30 are in the healthy category; (4) the efficiency aspect averaged a score of 7.00 in the fairly healthy category; (5) the liquidity aspect scores on average 9.58 and is in the fairly healthy category; (6) aspects of independence and growth on average score 1.75 and are in the fairly healthy category; (7) the aspect of cooperative identity on average gets a score of 7.00 and is in the fairly healthy category Abstrak Koperasi Kredit (Koperasi kredit) merupakan primer koperasi yang menjalankan usaha simpan pinjam dan berpedoman pada Peraturan Pemerintah nomor 9 tahun 1995 tentang pelaksanaan kegiatan usaha simpan pinjam. Penulis melakukan penelitian untuk mengetahui kesesuaian laporan keuangan yang berpedoman pada Peraturan Deputi Bidang Kepengawasan Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia dengan nomor 06/Per/Dep.6/IV/2016 mengenai penilaian Kesehatan Koperasi Simpan Pinjam dan Unit Simpan Pinjam. Jenis penelitian ini adalah penelitian desktriptif evaluatif. Sumber data yang digunakan adalah data primer yang diterima langsung dari sumbernya. Hasil penelitian menunjukkan bahwa tingkat kesehatan Koperasi kredit Sentosa dari tahun 2017 – 2019 kategori cukup sehat secara rerata mendapatkan skor 67,35 dengan rincian (1) aspek permodalan secara rerata mendapat skor 13,80 berada pada kategori sehat; (2) aspek kualitas aktiva produktif secara rerata mendapat skor 14,92 berada dalam kategori cukup sehat; (3) aspek manajemen secara rerata mendapat skor 13,30 berada dalam kategori sehat; (4) aspek efisiensi secara rerata mendapat skor 7,00 berada dalam kategori cukup sehat; (5) aspek likuiditas secara rerata mendapat skor 9,58 dan berada dalam kategori cukup sehat; (6) aspek kemandirian dan pertumbuhan secara rerata mendapat skor 1,75 dan berada dalam kategori cukup sehat; (7) aspek jati diri koperasi secara rerata mendapat skor 7,00 dan berada dalam kategori cukup sehat Kata Kunci: Tingkat kesehatan, Kinerja Koperasi kredit

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STUDI EKONOMI SYARIAH TENTANG PERUBAHAN PP NO 46 TAHUN 2013 KE PP NO 23 TAHUN 2018

Equilibrium Jurnal Ekonomi Syariah ◽

10.21043/equilibrium.v7i1.5219 ◽

2019 ◽

Vol 7 (1) ◽

pp. 112

Author(s):

Sokhikhatul Mawadah

Keyword(s):

Government Regulation ◽

Small And Medium Enterprises ◽

Rapid Development ◽

Tax Rates ◽

Tax Rate ◽

Tax Incentive ◽

Qualitative Descriptive ◽

Gross Income ◽

General Goal ◽

Medium Enterprises

Micro, Small and Medium Enterprises (MSMEs) are one of the drivers of the Indonesian economy. The MSME sector is proven to be able to survive in the midst of the economic crisis in Indonesia. At present, the growth of MSMEs from year to year continues to increase. The more rapid development of MSMEs in Indonesia will cause more contribution to the receipt of the country's Gross Domestic Product. This is where MSMEs become a sector that will have a large potential in the amount of tax revenue. The tax incentive policy for MSMEs previously regulated in Government Regulation Number 46 of 2013 provided that the final tax rate imposed on MSMEs is 1 percent of gross income. However, at present, the regulation has been amended and replaced with Government Regulation Number 23 of 2018, where the final tax rate for MSME players is only 0.5 percent of gross income. If viewed from a sharia economic perspective, a decrease in taxes is a form of government justice for MSME actors, because basically businesses run by MSMEs do not always bring profits, so that a high tax rate can burden them. This is in accordance with the general goal of implementing the economic system, namely to realize prosperity and peace for the entire community. This study aims to provide a critical review of how much the effect of changes in PP on final income tax rates for MSMEs is seen from the literature review involving several Islamic elements. The methodology in this study is qualitative descriptive. Discussion refers to previous research and results from literature studies..

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Menguak Penilaian Tingkat Kesehatan Koperasi Wanita

Jurnal Akademi Akuntansi ◽

10.22219/jaa.v4i2.17854 ◽

2021 ◽

Vol 4 (2) ◽

pp. 199-220

Author(s):

Riko Agus Pramono ◽

Driana Leniwati

Keyword(s):

Small And Medium Enterprises ◽

Secondary Data ◽

Descriptive Research ◽

Management Efficiency ◽

Qualitative Descriptive ◽

Productive Asset ◽

Final Score ◽

The Republic ◽

Asset Quality ◽

Medium Enterprises

The purpose of this study is to found see how healthy the Teratai Women Cooperative in Merjoyo Village, Purwoasri District, Kediri Regency. The aspects of capital, productive asset quality, management, efficiency, liquidity, independence and growth, as well as the cooperative's identity, are used to assess cooperatives, as per the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and medium enterprises of the Republic of Indonesia Number 6 of 2016. This sort of research combines qualitative descriptive research with secondary data gathered from management accountability reports presented at Annual Member Meetings, specifically the cooperative financial accounts for 2018-2020. The results of the analysis show that the Teratai Women's Cooperative's health level rating in 2018-2020 had an average final score of 56.18, indicating that the predicate is under supervision.

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Kepastian Hukum Usaha Mikro Kecil dan Menengah Dalam Pola Kemitraan Sebagai Penerima Waralaba

Jurnal Magister Hukum Udayana (Udayana Master Law Journal) ◽

10.24843/jmhu.2020.v09.i03.p07 ◽

2020 ◽

Vol 9 (3) ◽

pp. 547

Author(s):

I Made Bagus Suardana ◽

I Wayan Wiryawan

Keyword(s):

Economic Growth ◽

Research Method ◽

Government Regulation ◽

Central Government ◽

Small And Medium Enterprises ◽

Legal Certainty ◽

Legal Research ◽

The Law ◽

Medium Enterprises ◽

Regional Governments

The legal certainty for micro, small and medium enterprises in a partnership scheme is as a franchisee. Economic growth is so fast and advanced that many regulations by the central government and regional governments issue policies that cannot be implemented and result in no guarantee of legal certainty for the community. The purpose of this paper is to review the regulation of the minister of trade regarding franchising in 2019 related to legal certainty for micro, small and medium enterprises in the framework of a franchise business. The method used in this paper is a normative legal research method by analyzing the provisions of statutory regulations. The results of this study explain that based on the principle of lex superior derogate legi inferiori, the law with a higher position removes the laws that are under it, namely in the MSME partnership pattern in the franchise business, it should still use the rules in Government Regulation No. 17 of 2013 concerning the Implementation of Law Number 20 of 2008 concerning Micro, Small and Medium Enterprises. Kepastian hukum usaha mikro, kecil dan menengah dalam pola kemitraan adalah sebagai penerima waralaba. Pertumbuhan ekonomi yang demikian cepat dan maju, menyebabkan banyak regulasi oleh pemerintah pusat maupun pemerintah daerah menerbitkan kebijakan–kebijakan yang belum dapat dilaksanakan dan berakibat tidak adanya jaminan kepastian hukum yang berkeadilan bagi masyarakat. Tujuan dari penulisan ini, untuk mengkaji peraturan menteri perdagangan tentang waralaba tahun 2019 terkait kepastian hukum bagi usaha mikro, kecil dan menengah dalam rangka bisnis waralaba. Metode yang digunakan dalam tulisan ini metode penelitian hukum normatif dengan menganalisa dari ketentuan peraturan perundang–undangan. Hasil penelitian ini menjelaskan bahwa berdasarkan asas lex superior derogate legi inferiori mengakibatkan hukum yang kedudukannya lebih tinggi menghapus hukum yang ada di bawahnya yaitu dalam pola kemitraan UMKM dalam bisnis waralaba sudah seharusnya tetap menggunakan aturan dalam Peraturan Pemerintah No. 17 Tahun 2013 Tentang Pelaksanaan Undang-Undang Nomor 20 Tahun 2008 Tentang Usaha Mikro, Kecil dan Menengah.

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PELATIHAN PEMANFAATAN INTERNET DIBIDANG E-COMMERCE DALAM MENINGKATKAN JANGKAUAN PEMASARAN PRODUK UMKM DESA PAMULIHAN KECAMATAN SUBANG

Empowerment Jurnal Pengabdian Masyarakat ◽

10.25134/empowerment.v3i02.2341 ◽

2020 ◽

Vol 3 (02) ◽

pp. 130

Author(s):

Rio Andriyat Krisdiawan ◽

Yulyanto Yulyanto

Keyword(s):

Community Service ◽

Economic Condition ◽

Small And Medium Enterprises ◽

Animal Husbandry ◽

Economic Conditions ◽

The People ◽

Good Potential ◽

Business Entities ◽

Medium Enterprises ◽

The Village

UMKM (Micro, Small and Medium Enterprises) are productive businesses that are needed by individuals and business entities that have fulfilled the criteria as micro businesses. UMKM are distributed in full, each covering micro, small and medium enterprises according to law No. 20 of 2008. When the economic conditions in the village are developed and independent, the community will prosper. Pam Recovery Village has good potential, approved yields, agriculture, and animal husbandry. The economic condition of the pamovery village is supported by market activities and the release away from shipping is less strategic in marketing products. The development of the internet and technology, such as marketing media, known as e-commerce. How can the potential of villages that have been managed in the presence of UMKM be known to the wider community, one of them by utilizing e-commerce media. The focus of community service in the Pam Recovery village in the Kuningan regency that helps and provides assistance in using e-commerce media for UMKM to improve MSME marketing products that are broader, creative and innovative, can improve the livelihoods of the people of the recovery village.Keywords: UMKM (Micro, Small and Medium Enterprises), e-commerce

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Spatial Conditions Supporting Sustainable Development of Enterprises on Local Level

Sustainability ◽

10.3390/su13042292 ◽

2021 ◽

Vol 13 (4) ◽

pp. 2292

Author(s):

Aneta Ptak-Chmielewska ◽

Agnieszka Chłoń-Domińczak

Keyword(s):

Social Insurance ◽

Small And Medium Enterprises ◽

Local Level ◽

Principal Component ◽

Sources Of Information ◽

Clustering Methods ◽

Significant Information ◽

The Status ◽

Medium Enterprises ◽

High Share

Micro, small and medium enterprises (MSMEs) represent more than 99% of enterprises in Europe. Therefore, knowledge about this sector, also in the spatial context is important to understand the patterns of economic and social development. The main goal of this article is an analysis of spatial conditions and the situation of MSMEs on a local level using combined sources of information. This includes data collected in the Social Insurance Institution and Tax registers in Poland, which provides information on the employment, wages, revenues and taxes paid by the MSMEs on a local level as well as contextual statistical information. The data is used for a diagnosis of spatial circumstances and discussion of conditions influencing the status of the MSMEs sector in a selected region (voivodeship) in Poland. Taxonomy methods including factor analysis and clustering methods based on k-means and SOM Kohonen were used for selecting significant information and grouping of the local units according to the situation of the MSMEs. There are eight factors revealed in principal component analysis and five clusters of local units distinguished using these factors. These include two clusters with a high share of rural local units and two clusters with a high share of rural-urban and urban local units. Additionally, there was an outstanding cluster with only two dominant urban local units. Factors show differences between clusters in the situation of MSMEs sector and infrastructure. Different spatial conditions in different regions influence the situation of MSMEs.

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