KEWAJIBAN BAGI UMKM UNTUK MENGHITUNG PAJAK PENGHASILAN ORANG PRIBADI BERDASARKAAN PERATURAN PEMERINTAH (PP) NOMOR 23 TAHUN 2018

Abstract

Individual Taxpayers of Micro, Small and Medium Enterprises (MSMEs) calculating Income Tax according to Government Regulation (PP) number 23 have the option of using a rate of 0.5% or using a general rate according to article 17 section (1) of the Income Tax Law. However, the option of using the 0.5% rate is limited to seven years from being registered as a taxpayer. This paper will discuss the choices of the taxpayer after those seven years. Previous writings reveal the perceptions of MSME actors regarding the application of PP number 23 of 2018. The theory used is the theory of rational choice which exposes taxpayers to choose and accept the risks of this choice. This research uses qualitative methods based on two types of data, primary data and secondary data with survey research techniques, in-depth interviews and literature study. From the results of this paper, it is hoped that the taxation policy of the Directorate General of Taxes (DJP) will continue to enforce the PP-23 after seven years or not to apply to individual taxpayers of MSMEs.