ANALISIS PERUBAHAN PPh FINAL 1% MENJADI 0,5% TERHADAP KEPATUHAN WAJIB PAJAK UMKM DAN PENERIMAAN NEGARA

Abstract

This research aimed to analyze changes of implementation of Government Rule Number 46, 2013 into Government Rule Number 23, 2018 on taxpayers’ compliance of Micro Small Medium Enterprise and State Income which was given to KPP Pratama Surabaya Rungkut. This research was quantitative with comparative and library research as its approach. It facilitated the researcher to use different test analysis of Mann-Whitney with SPSS 24. While, the data were secondary, in which taken from KPP Pratama Surabaya Rungkut as its population. Moreover, the instrument in data collection technique used documentation. Furthermore, the data analysis technique was strated from data presentation, analysis and conclusion. The research result concluded there was no difference of taxpayers’ compliance of Micro Small Medium Enterprise on changes of Government Rule about tax obligation. In line with, there was no difference on state income on Government Rule about PPh final. Additionally, based on Theory of Planned Behavior in fulfilling tax obligation, every taxpayers would determine as compliant ones or not with subjective evaluation on changes of Government Rule. On the other hand, the decline of tax tariff affected state income also.
Keywords: taxpayers’ compliance, micro small medium enterprise, PPh final income