ANALISIS KESIAPAN PELAKU UMKM DALAM PEMBERLAKUAN NIK MENJADI NPWP

Abstract

This research aimed to find out the readiness of Micro, Small, and Medium Enterprises (UMKM) as enforcement of taxpayers on Customs Identification Number (NIK) to Taxpayer Identification Number (NPWP). The population was taxpayers who were practitioners of Micro, Small, and Medium Enterprises in Sidoarjo. Moreover, the data were primary, taken directly from Micro, Small, and Medium Enterprises practitioners. The research was qualitative. Furthermore, there were 4 respondents as the sample. The result showed that practitioners of Micro, Small, and Medium Enterprises were tax-obedient individuals. Furthermore, each of them was ready for the transformation of switching from NIK to NPWP; although there would be negative effects that burden business owners in paying the tax in the future. Additionally, the interviews showed that practitioners of Micro, Small, and Medium Enterprises (UMKM) were not ready when they had to arrange their financial statements. Therefore, a proper SDM EMKM was needed to support its success of it.