Analisis Persepsi Wajib Pajak Pelaku UMKM Terhadap Penerapan Peraturan Menteri Keuangan No. 44 Tahun 2020
Abstract
This study aims to analyze and provide an overview of the perceptions of UMKM taxpayers regarding Minister of Finance Regulation No 44 of 2020 in terms of Tax Understanding, Tax Rates, Tax Sanctions, Tax Ease and Tax Dissemination. This research was conducted on UMKM assisted by DISKOPINDAG Malang City using a qualitative method approach. The results of the study show that many UMKM actors assisted by DISKOPINDAG do not take advantage of the government-borne final income tax incentive (DTP). The perceptions of UMKM actors regarding understanding of taxation, tax rates, tax sanctions, tax convenience and tax socialization are quite good. The majority of UMKM are only aware of the existence of a tax incentive policy, but many of the UMKM do not really understand how to use PMK incentives No. 44 of 2020. Judging from the current facts, the benefits are small, the lack of socialization and the majority of UMKM are still low in tax literacy and low understanding of the use of information technology are the causes of UMKM lack of understanding of this policy.
Keywords: Perception of taxpayers, understanding of taxation, tax rates, tax sanctions, tax ease, tax dissemination, PMK no 44.
Full Text:
PDFReferences
Akbar (2020). https://www.pajakku.com/read/5f801a762712877582239198/Alasan-Insentif-Pajak-Tidak-Optimal
Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes. 50(2), 179-211.
Jogiyanto. (2008). Teori Portofolio dan Analisis Investasi. Edisi Kelima. Yogyakarta: BPFE.
Mardiasmo (2018) Perpajakan edisi terbaru 2018. 11th edn. Yogyakarta: Andi Publisher.
Permatasari, I., & Laksito, H. (2013). Minimalisasi Tax Evasion Melalui Tarif Pajak, Teknologi dan Pengeluaran Pemerintah (Studi Empiris pada Wajib Pajak Orang Pribadi di Wilayah KPP Pratama Pekanbaru Senapelan). Jurnal UNDIP, Vol.2, 1-10.
Setiawan T. (2019). Analisis Persepsi Wajib Pajak Pelaku UMKM Terhadap Penerapan Peraturan Pemerintah Nomor 23 Tahun 2018. Universitas Kristen Satya Wacana
Suhendri, D. (2015). Pengaruh pengetahuan, tarif pajak, dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi yang melakukan kegiatan usaha dan peerjaan bebas di kota padang
Sunaryo Prasetyo, R. D. 2020. Pengaruh Persepsi Wajib Pajak Atas Penerapan Peraturan Pemerintah No. 23 Tahun 2018, Pemahaman Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Usaha Mikro, Kecil, Dan Menengah Kota Malang Universitas Islam Malang.
Savitri, E., & Musfialdy. (2016). The Effect of Taxpayer Awareness, Tax Socialization, Tax Penalties, Compliance Cost at Taxpayer Compliance with Service Quality as Mediating Variable. Procedia - Social and Behavioral Sciences, 219, 682–687. https://doi.org/10.1016/j.sbspro.2016.05.051
Septiani, M., Sirajuddin, B., & Sugara, K. (2013). Pengaruh Administrasi, Sosialisasi Dan Implementasi Peraturan Pemerintah Nomor 46 Tahun 2013 Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak UKM ( Studi Kasus : KPP Pratama Ilir Barat I Palembang ), (46), 1– 10.
Sariati, Hidayati, K., & Wahyuni, S. T. (2017). Pengaruh Persepsi Keadilan dan Persepsi KemudahanPerpajakan Terhadap Kepatuhan Wajib Pajak Kelompok UMKM Pasca Penetapan PeraturanPemerintah Nomor 46 Tahun 2013 Pada KPP Pratama Sawahan Surabaya. E-Journal AkuntansiEQUITY, 3(1), 550–564.
Undang-Undang No 16 Tahun 2009 Tentang Ketentuan Umum Dan Tata Cara Perpajakan.
Undang-Undang No.20 tahun 2008 tentang Usah Mikro Kecil dan Menengah Bagian kesatu pasal 4 Tentang Prinsip Pemberdayaan UMKM.
Undang-Undang No.20 tahun 2008 tentang Usah Mikro Kecil dan Menengah Bagian kesatu pasal 5 Tentang Tujuan Pemberdayaan UMKM.
Wirenungan, O. L. (2013). Sosialisasi Perpajakan, Pelayanan Fiskus dan Sanksi Perpajakan terhadap Kepatuhan WPOP di KPP Manado dan KPP Bitung. Jurnal EMBA, 1(3), 960–970. https://doi.org/ISSN 2303-1174.
Refbacks
- There are currently no refbacks.
e_Jurnal Ilmiah Riset Akuntansi is indexed by:
