Analisis implementasi peraturan pemerintah nomor 23 tahun 2018 pada UMKM yang bergerak dalam bisnis online di Sidoarjo

Angelina, Natalia (2020) Analisis implementasi peraturan pemerintah nomor 23 tahun 2018 pada UMKM yang bergerak dalam bisnis online di Sidoarjo. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

UMKM di Indonesia semakin berkembang pesat. Jika dilihat dari persentasenya, UMKM memiliki persentase 99,9% dari total usaha di Indonesia dan dapat disimpulkan bahwa UMKM memiliki peranan yang sangat besar bagi perekonomian Indonesia secara global. Dasar hukum yang mengatur pajak UMKM diatur dalam PP Nomor 23 Tahun 2018 mengenai penurunan tarif pajak yang semula 1% menjadi 0,5%. Tujuan dari penelitian ini adalah mengetahui dan menganalisis efektifitas dan efisiensi implementasi PP No 23 Tahun 2018 serta hambatan-hambatan yang dihadapi oleh pelaku UMKM dalam pelaksanaan penerapan PP No 23 Tahun 2018. Metode dalam penelitian ini yaitu kualitatif. Populasi dari penelitian ini yaitu UMKM yang bergerak dalam bisnis online. Hasil dari penelitian ini yaitu implementasi PP Nomor 23 Tahun 2018 sudah cukup efektif dan efisien ditinjau dari tujuan PP No 23 Tahun 2018 dan asas efisiensi. Namun dalam hal ini, pemerintah khususnya DJP perlu adanya sosialisasi lebih lanjut terkait administrasi karena banyak UMKM yang masih kesusahan dalam perhitungan dan pelaporan perpajakan. / MSMEs in Indonesia are growing rapidly. When viewed from the percentage, MSMEs have a percentage of 99.9% of total businesses in Indonesia and it can be concluded that MSMEs have a very large role for the Indonesian economy globally. The legal basis that regulates MSME taxes is regulated in PP Number 23 of 2018 concerning a reduction in tax rates from 1% to 0.5%. The purpose of this research is to find out and analyze the effectiveness and efficiency of the implementation of PP No. 23 of 2018 and the obstacles faced by MSME actors in implementing PP No. 23 of 2018. The method in this research is qualitative. The population of this study is MSMEs engaged in online business. The results of this study are that the implementation of PP No. 23 of 2018 is quite effective and efficient in terms of the objectives of PP No. 23 of 2018 and the principle of efficiency. However, in this case, the government, especially DGT, needs further socialization related to administration because many MSMEs still have difficulties in calculating and reporting taxation.

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