DAMPAK PENERAPAN PP NO 46 TAHUN 2013 TENTANG PAJAK PENGHASILAN ATAS KELANGSUNGAN UMKM

Abstract

The purpose of this research is to find out the impact of the implementation of the Government Regulations No. 46 of 2013. The research is conducted in Kantor Pelayanan Pajak Pratama Surabaya Mulyorejo. The result of the research shows that there are positive and negative impacts from the implementation of Government Regulations No. 46 of 2013 in which the positive impact is the simplification of tax tariff 1% (one percent) multiply with the micro, small, and medium enterprises turnover which has made the taxpayers easy in calculating their taxes. Meanwhile, the negative impact is all taxpayers either individual taxpayers or corporate taxpayers who has turnover must pay the tax without exception including business practitioners who undergo loss in their business.
Keywords: The Influence of the Implementation of Government Regulations No. 46 of 2013, Income Tax, Micro, Small, and Medium Enterprises (UMKM), KPP Pratama Surabaya Mulyorejo