IMPLIKASI PENERAPAN PP NOMOR 46 TAHUN 2013 TERHADAP BESARAN PAJAK TERUTANG UMKM DI KABUPATEN SLEMAN
| Main Authors: | , MAYLIA NUR RAHMAWATI, , Dr. Eko Suwardi, M.Sc, CMA. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2014
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/132813/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=73356 |
Daftar Isi:
- Micro, small and medium enterprises (MSMEs) in Indonesia have an important role in employment and contribution to Gross Domestic Product (GDP). In Sleman, MSMEs sector also have high production values and considerable growth rate. Implementation of PP Number 46 in 2013 makes the MSMEs sector as a taxpayer. Thus, the purpose of this research is to examine the effect of the application of tax laws to the amount of tax payable to be paid by the MSMEs sector. This research was done by questionnaire survey method with a sample of 100 MSMEs owner with business entities status in Sleman, that has become taxpayers and not be taxpayers when PP Number 46 in 2013 is implemented. Analysis was done by statistic test paired sample t-test. The results show there is significant effect and tends to favor MSMEs tended to decrease compared with the rate of corporate income tax in accordance with Article 17 of Income Tax laws.