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All Journal Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Dini Kurnia Antika
Brawijaya University
Economics, Econometrics & Finance

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Analisis Implementasi Pp 55 Tahun 2022 Pada Wajib Pajak Orang Pribadi Pelaku Umkm E-Commerce di Malang Dini Kurnia Antika; Lutfi Harris
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to determine the implementation of Government Regulation No. 55 of 2022 on the individual taxpayer of e-commerce MSME entrepreneurs residing in Malang. The data are collected from interviews and documentation. Semi-structured interviews were conducted on three informants, two e-commerce MSME entrepreneurs and a tax-counselor assistant of KPP Pratama (Tax Office), Malang. This study exhibits that the implementation of Government Regulation No. 55 of 2022—replacing Government Regulation No. 23 of 2018—has increased the tax revenue from MSME Final Income Tax (PPh) recorded at KPP Pratama of Malang Selatan, despite the relatively ignorant MSME entrepreneurs about the regulation implementation as they do not understand that their online sales incomes are subject to the Final Income Tax (PPh). As such, the government must create a new classification for e-commerce MSME entrepreneurs in order that the Tax Office in Indonesia can register and supervise e-commerce business operators.
Co-Authors Lutfi Harris