ANALISIS PENERAPAN PERATURAN PEMERINTAH NO.23 TAHUN 2018 BAGI UMKM DI KOTA MALANG

Abstract

ABSTRACT

Tax has a very important role for the country of Indonesia. Because Tax is one of the sources of government funding to carry out development, both the central government and the regional government. on Pp No. 23 of 2018 discusses MSMEs which also have a large contribution to the economy in Indonesia. The purpose of this study was to analyze whether MSMEs in Malang city had implemented Government Regulation No.23 of 2018. The type and approach used in this study were qualitative research with a study approach in the Pratama Tax Service Office (KPP) of Malang City. The results of the study show the results of knowledge of tax has a value of sig 0.062 <0.05 and the value of t count is 1.889 so it can be concluded that knowledge of MSMEs has a positive and insignificant effect, while in the Paired Samples Correlations sig value 0.034 <0.05, it can be concluded that there are significant difference before and after PP No. 23 of 2018.

Keywords: Government Regulation No. 23 Of 2018