IMPLEMENTASI PENGENAAN PAJAK FINAL ATAS USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) (BERDASARKAN PP NOMOR 46 TAHUN 2013, TENTANG PAJAK PENGHASILAN ATAS PENGHASILAN DARI USAHA YANG DITERIMA ATAU DIPEROLEH WAJIB PAJAK YANG MEMILIKI PEREDARAN BRUTO TERTENTU)
Daftar Isi:
- This study aimed to examine the extent to which taxpayers understand the 1% final tax tariff band explained in Government Regulation No. 46, 2013, and its implementation in the Ilir Barat Tax Service Office. The research methods are descriptive analyses which convey information about the variables at hand without testing any particular hypothesis. The data used in this research are primary data taken from questionnaires sent to respondents falling within the scope of Ilir Barat Tax Service Office, secondary data from Government Regulation No. 46, 2013, Ministry of Finance’s regulation No. 107/PMK.011/2013, and personal interviews. The results showed that taxpayer understanding of the implementation of tariff is still fragmentary. This is the result of the inadequate efforts taken to publicize the changes.