PENGARUH PERUBAHAN TARIF PPh UMKM TERHADAP KEPATUHAN PEMBAYARAN PAJAK DI KPP PRATAMA BOYOLALI

  • Muhammad Rheza Ramadhan Direktorat Jenderal Pajak
  • Adi Kurnia Hermawan

Abstract

The Micro, Small and Medium Enterprises (MSME) Sector has succeeded in becoming a source of new economic drivers in Indonesia. Responding to the development of the business era, the government issued Government Regulation Number 46 Year 2013 to facilitate taxpayers in carrying out their tax obligations. As MSME develops, the government also develops the MSME final income taxes rules, so that the tariff is reduced from 1% to 0.5%. This paper illustrates how the effect of the tax rate reduction on MSME taxpayer compliance in collecting data sources, the author uses the field study method, interview study method and statistical analysis in the form of using the Mc Nemar test. The results of this study indicate a significant influence between changes in tariffs with taxpayer compliance.

Published
2020-12-21
How to Cite
Ramadhan, M. R., & Hermawan, A. K. (2020). PENGARUH PERUBAHAN TARIF PPh UMKM TERHADAP KEPATUHAN PEMBAYARAN PAJAK DI KPP PRATAMA BOYOLALI. Simposium Nasional Keuangan Negara, 2(1), 43-58. Retrieved from https://jurnal.bppk.kemenkeu.go.id/snkn/article/view/521
Issue
Vol 2 No 1 (2020): Prosiding Simposium Nasional Keuangan Negara 2020
Section
Articles