Analisis penerapan konsep keadilan pajak penghasilan terhadap usaha mikro, kecil dan menengah berdasarkan peraturan pemerintah nomor 46 tahun 2013 di Surabaya

Diaz, Alexandro Alfredo (2017) Analisis penerapan konsep keadilan pajak penghasilan terhadap usaha mikro, kecil dan menengah berdasarkan peraturan pemerintah nomor 46 tahun 2013 di Surabaya. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Penelitian ini dilatar belakangi oleh penerapan PP Nomor 46 Tahun 2013 yang mana pelaksanaan peraturan ini masih sangat sulit karena adanya Wajib Pajak yang memiliki persepsi bahwa aturan ini masih tidak adil. Tujuan dari penelitian ini adalah memberikan informasi bagi pembaca tentang analisis penerapan konsep keadilan PP Nomor 46 Tahun 2013 bagi UMKM. Penelitian ini menggunakan pendekatan kualitatif dengan metode pengumpulan data menggunakan triangulasi berupa wawancara dan dokumentasi. Analisis data menggunakan uji validitas dan uji reliabilitas. Teknik analisis data menggunakan reduksi data, penyajian data, dan kesimpulan. Objek penelitian ini dilakukan pada tujuh responden yang berbeda jenis bidang usaha di Surabaya dengan kriteria sebagai berikut: (1) Peredaran bruto bisnis kurang dari 4,8M per tahun. (2) UMKM memiliki badan usaha, SIUP dan NPWP. (3) Melakukan usaha perdagangan di wilayah Surabaya. Hasil dari penelitian ini menunjukkan bahwa penerapan atas PP Nomor 46 Tahun 2013 bagi UMKM sangat tidak adil ditunjukkan dengan banyaknya responden yang mengatakan bahwa PP 46 ini tidak adil dari segi tarifnya dan dasar pengenaan pajak yang diambil dari peredaran bruto. Pajak ini bersifat final sehingga UMKM jika untung atau tidak untung akan tetap membayar pajak 1%. Hal ini dianggap sangat memberatkan bagi para UMKM / This research is implementation of Government Regulation No. 46 of 2013 which is still very difficult because of the Taxpayers who have the perception that this rule is still unfair. The purpose of this study is to provide information for readers about the analysis of the application of the concept of justice PP No. 46 of 2013 for micro, small, and medium. This study uses a qualitative approach with data collection methods using triangulation of interviews and documentation. Data analysis uses validity test and reliability test. Data analysis techniques use data reduction, data presentation, and conclusions. The object of this study was conducted on seven respondents with different types of business sectors in Surabaya with the following criteria: (1) Gross business circulation of less than 4.8M per year. (2) UMKM has business entity, SIUP and NPWP. (3) Conducting trading business in Surabaya area. The results of this study indicate that the implementation of PP No. 46 of 2013 for MSME is very unfair is indicated by the many respondents who say that PP 46 is not fair in terms of tariffs and tax base taken from gross circulation. This tax is final so that UMKM if profit or not profit will still pay

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Diaz, Alexandro AlfredoNIM00000027378UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorChrisdianto, ChrisdiantoUNSPECIFIEDUNSPECIFIED
Thesis advisorUpa, Vierly AnantaUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: konsep keadilan; pp nomor 46 tahun 2013; tarif pajak dan peredaran bruto; jusctice concept; pp no. 46 of 2013; tax rate and gross distribution
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting
Current > Faculty/School - UPH Surabaya > Business School > Accounting
Depositing User: Rafael Rudy
Date Deposited: 30 May 2022 07:44
Last Modified: 30 May 2022 07:44
URI: http://repository.uph.edu/id/eprint/47549

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