In order to increase voluntary tax compliance and state revenues, the Government has issued Government Regulation No. 46 Year 2013. The goal is simplicity in the collection and ease of administration for taxpayers. Based on Government Regulation No. 46 Year 2013, the gross turnover up to Rp 4.8 billion is taxed at 1% rate and is final. The determination of income tax payable is not from net income but based on turnover system. The results of income tax with the calculation scheme based on Government Regulation No. 46 Year 2013 shows the difference of final income tax payable. For taxpayers who have profit margin above 10% get advantage in the form of tax reduction, whereas for those who have profit margin less than 10%, the tax tends to increase. This triggers the occurrence of a degressive tax rate so that it is not in accordance with the Income Tax Law No. 36 Year 2008 which applies progressive rate. This condition has implications for equity principle because it does not reflect the ability to pay. Thus the implementation of final income tax of Government Regulation No. 46 Year 2013 is simple and easy but is unfair, and it does not meet the law.