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TREN KEPATUHAN PAJAK PENGUSAHA UMKM DI KPP PRATAMA MERAUKE ATAS BERLAKUNYA PENGENAAN PPh FINAL ATAS OMSET Andri Marfiana
JURNAL PAJAK INDONESIA Vol 2 No 1 (2018): Optimalisasi Penerimaan Negara III
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v2i1.526

Abstract

The purpose of this study is to described how the implementation of PP 46, 2013 which was change by PP23, in compliance of SME’s Taxpayer. The compliancy describe in this study incline to tax revenue. However, the researcher also describe, the compliency in tax report.The result demonstrates that the implementation of PP46/PP23 tend to slightly increase the compliancy of SME’s Taxpayers. The contrbution of tax which paid by SME’s Taxpayer is not significant if compare with all tax ravanue. Eventhough, there is increasing in compliancy, in 2018, there is decreasing of tax revenue paid by SME’s Taxpayer, because in 2018, there was change from PP46 to PP23. In PP23 the tax rate was decrease, from 1% to 0.5%.In this study, it is argued that the implementation of PP46/PP23 has incresing the compliancy of SMEs Taxpayer.
OVERVIEW OF ADDED VALUE-ADDED TAXES IN CONNECTION WITH COVID-19 VIRUS PLAGUE: VAT FACILITIES OR TAX INCENTIVES? Andri Marfiana
Jurnal Manajemen STIE Muhammadiyah Palopo Vol 6, No 1 (2020)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jm001.v6i1.476

Abstract

AbstrakPenelitian ini bertujuan untuk menjelaskan bagaimana berlakuya PMK-28/PMK.03/2020, berkaitan dengan PPN DTP sebagai fasilitas atau insentif PPN. Terjadi kerancuan pemahaman antara fasilitas PPN berdasarkan UU PPN dengan insentif PPN DTP. Walaupun demikian, peneliti mencoba menjelaskan alasan Pemerintah memberikan insentif PPN. Penelitian ini menggunakan pendektan metode pengumpulan data studi literatur. Untuk metode analisis yang digunakan yaitu dengan pendekatan deskriptif kualitatif. Hasil penelitian menunjukan bahwa penerapan PMK-28/PMK.03/2020 didasari oleh inisiatif cepat Pemerintah dalam menanggulangi wabah Covid-19. Penelitian menunjukan bahwa insentif PPN DTP, tidak termasuk dalam fasilitas yang diatur oleh UU PPN. Akan tetapi, pemberian insentif ini berusaha tidak melanggar aturan yang diatur oleh UU PPN. Hal ini dapat terlihat mekanisme PK-PM tetap berjalan, walaupun atas beban PK ditanggung oleh Pemerintah. Dalam penelitian ini, dapat dismpulkan bahwa penerapan PMK-28/PMK.03/2020 adalah pemberian insentif pajak dan bukan fasilitas PPN sebagaimana ditur dalam UU PPN.Kata Kunci: Covid-19, Korona 2020, PMK-28 2020, Tax Incentive, Tax.AbstractThis study aimed to explain how the PMK-28 / PMK.03 / 2020 applies, relating to the PPN DTP as a VAT facility or incentive. There is a confusion between the understanding of VAT facilities based on the VAT Act and the PPN DTP incentives. Nevertheless, the researchers tried to explain the government's reasons for providing VAT incentives. This research using a literature study data collection method. The analytical method used is a qualitative descriptive approach. The results showed that the application of PMK-28 / PMK.03 / 2020 was based on the government's rapid initiative in tackling the Covid-19 outbreak. Research indicates that PPN DTP incentives are not included in the facilities regulated by the VAT Law. However, the granting of this incentive tries not to violate the rules governed by the VAT Law. It can be seen by the mechanism of PK-PM still running, even though the government bears the burden of PK. In this study, it can be concluded that the application of PMK-28 / PMK.03 / 2020 is the provision of tax incentives and not VAT facilities, as stipulated in the VAT Law.Keywords: Covid-19, Corona 2020, PMK-28 2020, Tax Incentive, Tax.