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Asadi Asadi
Sekolah Tinggi Ilmu Ekonomi Gempol
Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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STRATEGI EKSTENSIFIKASI PENERAPAN PP NO 46 TAHUN 2013 DALAM UPAYA PENINGKATAN PENERIMAAN PAJAK PENGHASILAN (PPh) DARI WAJIB PAJAK USAHA KECIL DAN MENENGAH KOTA MALANG Asadi Asadi
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 4, No 2 (2016)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.774 KB) | DOI: 10.33366/ref.v4i2.520

Abstract

Penelitian ini untuk mengetahui peningkatan penerimaan Pajak Penghasilan dengan diterapkannya pengenaan pajak 1% dari Omset yang di atur dalam PP No 46 Tahun 2013 pada wajib pajak Usaha Kecil dan Menengah (UKM). Jenis penelitian kualitatif yang mana diperkuat dengan adanya observasi dan wawancara, sedangkan jenis data yang digunakan adalah data sekunder dan data primer. Hasil penelitian adalah (1) Prosedur yang digunakan sudah sesuai dengan Undang-undang yang sudah ditetapkan oleh Direktur Jendral Pajak, dengan mengadakan pemetaan Wilayah, mengamati serta melakukan penyuluhan terhadap pelaku usaha kecil dan menengah. (2) Kurangnya Sumber Daya Manusia yang ada di Kantor Palayanan Pajak Pratama Malang dan kurangnya kesadaran pelaku Usaha Kecil dan Menengah terhadap perpajakan sehingga menjadi hambatan strategi ekstensifikasi untuk pencapaian yang maksimal.
FAKTOR KEMAJUAN TEKNOLOGI DAN SUMBER DAYA MANUSIA TERHADAP PENINGKATAN PENDAPATAN UMKM ERA REVOLUSI 4.0 Achmad Nur Fuad Chalimi; Siti Herdinawati; Asadi Asadi
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 2 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i2.2758

Abstract

This study was to analyzed technological advances and human resource capabilities factors to increase income in the Industrial Revolution Era during the Covic-19 Pandemic especially in Pasuruan Regency, using quantitative research with questionnaires. The data was analyzed using multiple regression with SPSS analysis tools. The result showed that in this current era of the industrial revolution 4.0, technology was very helpful in the business world, whether it’s micro, small or even medium scale, getting a positive impact. Everything can be accessed, especially in product marketing. The need for involvement of both business owners and employees who work must be able to understand and be directly involved in the use of the technology. Through the use of the marketplace, MSMEs' income has increased. Human resources must have unique knowledge, skills and even motivation to develop a business so that the desired amount of income can be achieved. Human resources are an important factor that must be considered in achieving the company's target goals, namely income that is always increasing so that it can maintain business continuity. The use of technological advances and human resource capabilities affect MSME income in Pasuruan Regency.
Kebijakan Insentif Pajak UMKM Di Masa Pandemi Covid -19 Asadi Asadi; Hermi Sularsih; Sukarno Himawan Wibisono; Ahmad Mukoffi
e-Journal Perdagangan Industri dan Moneter Vol. 10 No. 2 (2022): e-Journal Perdagangan Industri dan Moneter
Publisher : Prodi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

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Abstract

This study aims to determine the MSME tax incentive policy during the Covid-19 pandemic at KPP Pratama Pasuruan. This research method is carried out qualitatively. The use of data in this research is based on interviews with tax officer. Data analysis in this research is explanatory or descriptive. The research finding that the MSME tax incentive policy during the Covid-19 pandemic at KPP Pratama Pasuruan was considered to help MSME business actors to reduce the amount of tax payable and increase the amount of local tax revenue. The tax incentive policy is regulated in PMK number 44/PMK.03/2020, by providing MSME tax incentives from 1 percent to 0.5 percent. Taxpayers are expected to take advantage of tax incentives so that they are more obedient in paying taxes to support Pasuruan tax revenues.
Co-Authors Achmad Nur Fuad Chalimi Ahmad Mukoffi Hermi Sularsih Siti Herdinawati Sukarno Himawan Wibisono