EFEKTIVITAS IMPLEMENTASI PP 23 TAHUN 2018 TENTANG PPh FINAL  UMKM PADA KPP PRATAMA CIAWI BOGOR

Hadi Sutomo; iis wahyuni

doi:10.31955/mea.v5i1.648

Hadi Sutomo Institut Bisnis dan Informatika Kesatuan Bogor
iis wahyuni Institut Bisnis dan Informatika Kesatuan Bogor

DOI: https://doi.org/10.31955/mea.v5i1.648

Keywords: Taxation, MSME Final Tax, Government Regulation Number 23 of 2018, MSME.

Abstract

ABSTRACT

The research objective is to investigate the extent to which the final income revenue target of Government Regulations number 23 of 2018 has been achieved, the growth rate of the number of MSME taxpayers that has been achieved, the growth rate of MSME final taxe income revenue that has been achieved and the extent to which the MSME Final income tax contribution after the enactment of Government Regulations number 23 of 2018 towards the total income tax revenue at KPP Pratama Ciawi Bogor. The research method used is a descriptive qualitative approach. Data collection techniques using interview techniques, documentation and literature study.The results of the study show that the effectiveness of the final income tax acceptance 23/2018 that has been achieved by KPP Pratama Ciawi Bogor cannot be measured, this is because since the enactment of Government Regulations number 23 of 2018, namely as of July 1, 2018 until the end of 2019, KPP Pratama Ciawi Bogor, there is no specific target for MSME final tax revenue. The growth rate of the number of MSME taxpayers that has been achieved after the enactment of Government Regulations number 23 of 2018 at KPP Pratama Ciawi Bogor has increased by 3,283 MSME taxpayer or by 45%. The growth rate of MSME Income tax revenue that has been achieved after the enactment of PP 23 year 2018 in the period 1 July 2018 to 31 December 2019 at KPP Pratama Ciawi Bogor has decreased in value of Rp. -2,168,226,857 or 11.14%. The contribution of the final income tax to MSME turnover since the enactment of Government Regulation No. 23/2018. The total income tax revenue for MSMEs that was paid alone in a period of 1.5 years at KPP Pratama Ciawi Bogor was 3.19% and decreased in contribution by 0.85%.

Keywords: Taxation, MSME Final Tax, Government Regulation Number 23 of 2018, MSME.

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