ANALISIS PERSEPSI WAJIB PAJAK PELAKU UMKM TERHADAP PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018

Abstract

This research aimed to find out the taxpayer perception of UMKM practitioners on Government Regulation number 23, 2018 about Income Tax on Business Owned by Taxpayers which had a certain gross turnover in Surabaya. While the research was descriptive-qualitative. Moreover, the instrument in the data collection technique used interviews for five key informants, i.e. UMKM practitioners who had paid taxes related to PP number 23, 2018 and UMKM practitioners who haven’t paid taxes related to PP number 23, 2018. Furthermore, the research result concluded that there were three themes, namely (1) Perception of UMKM practitioners on tariff change and tax account base, (2) Perception of UMKM practitioners on ease and simplicity within tax payment, (3) Perception of UMKM practitioners on reason PP number 23, 2018 was published in. Additionally, the research result concluded as follows: (1) the reason and aim of PP number 23, 2018 was published was unsupporting UMKM practitioners in order to fulfill their tax obligations, (2) most UMKM practitioners agreed that PP number 23, 2018 had the ease and simplicity in tax reporting, (3) tax-lowering should be balanced by the basic rule of tax in order to be fair for UMKM.