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Lina - Mariana, Lina -
Administrasi Pemerintahan, Politeknik LP3I Makassar
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Journal : INVOICE : JURNAL ILMU AKUNTANSI

 1 
EVALUASI TINGKAT KEPATUHAN WAJIB PAJAK UMKM DI KPP PRATAMA MAKASSAR BARAT Lina Mariana
INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 1 (2020): Maret 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (685.121 KB) | DOI: 10.26618/inv.v2i1.3210

Abstract

The research aims to determine the level of UMKM Taxpayer compliance based on PP No. 23 of 2018 at KPP Pratama West Makassar. The type of research used is a qualitative approach, the researcher describes the results of interviews and analyzes the data. This research conducted in June to July 2019. The level of taxpayer compliance in paying UMKM taxes from year by year has decreased significantly after having increased from 2015 to 2016, and declined again when the government applied the PP No. 23 of 2018. The KPP Pratama West Makassar devision made a program to socialize the implementation of the latest Government Regulations by distributing brochures to each of the markets and shops. The socialization is needed to notify UMKMs of the implementation of the latest Government Regulation, PP No. 23 of 2018 where the regulation confirms the reduction in UMKM tax rates to 0.5%. It is doing to increase the awareness of taxpayers to follow the rules with their tax obligations.
Co-Authors Abdul Wahab Adi Siswanto Adi Siswanto Adi Siswanto Adrian Adrian Adrianus Parenden Ahmad Firdaus Ahmad Firdaus, Ahmad Altin, Muhammad Andi Nursiah Andi Pattarani Andi Saprianti Anshar Syukur Apiaty K Amin Apiaty Kamaluddin Aptiaty Kamaluddin Arsyad Paweroi Arwaty Arwaty Asikin Muchtar Dewi Kencanawati Dian Anggriani Utina Diani Nurhajati Eko Eddya Supriyanto Entar Sutisman Entis Sutisna Fahrudin Pasolo Fibry Fiqram Ramadhan Effendy Haeruddin Haeruddin Hartawati, Sri Indira Hasniaty Herawaty Herawaty Hidayat Marmin Hidayat Marmin Husni Bt Salam Husni Salam Ilmiah I Imran Tahalua Indarwati Indarwati Indarwati Indarwati Indarwati Indarwati Indarwati J Ari Wibowo Junaidin - Junaidin, Junaidin M. Yusuf Alfian Rendra Anggoro KR Masmarulan R Megawhati Artiyany Megawhaty Artiyany Meida Rachmawati Moh. Yasin Noor Muh Rizal Halim Muh. Dakhri Muh. Ramli Muhammad Yusuf Nur Fadny Yuliani Nur Fadny Yuliani Nur Fadny Yuliani Nur Sandi Marsuni Nurul Fitrah Yani Putra, Aditya Halim Perdana Kusuma Rachman, Siswati Rosmiati Rosmiati Ruki Ambar Arum Rusli Siri Salmiyah Thaha Shofiana Syam Siswati Rachman Siswati Rachman Siswati Rachman Sri Indira Hartawati Sri Indira Hartawati St. Hatidja St. Hatidja ST. Hatidja St. Hatidja St. Hatidja St. Hatidja - St. Hatidja Idja St.Hatidja Idja Sulfiana Sulfiana Syarifuddin Syarifuddin - Syarifuddin Syarifuddin Wagiman S Yola Miranda Yuliani, Nur Fadny