DAMPAK PENERAPAN PP NOMOR 46 TAHUN 2013 ATAS PEMBAYARAN PAJAK OLEH WAJIB PAJAK KPP PRATAMA MANADO
Abstract: In an effort to
increase voluntary compliance with tax obligations and encourage the
contribution of revenues from the UMKM sector, the Government has issued
Government Regulation No. 46 2013. The new Tax Regulation has the advantage of
rates that are used less than the previous fare, ie 1% of gross
turnover.Regulation No. 46 2013 taxpayer applies for personal and / or agency
that has a certain gross income, ie income less than 4.8 M.
The aim of this study was to analyze the impact of adoption of Government
Regulation No. 46 2013 of Paying Income Tax by Taxpayers at KPP Pratama Manado.
The analytical method used is using two different test samples /
dependent groups (paired) or Paired Sample T Test. Paired Sample t test course
used when the two groups are interconnected. Two paired sample means a sample
with the same subject but have two different treatments or measurements of, for
example, before and after.
Results of this study indicate that there is a difference between before
and after the enactment of Government Regulation No. 46 Year 2013, but the
difference that causes a decrease in the amount of tax paid by individual
taxpayers who use the recording but for individual taxpayers who use the books
there is no significant difference. As for corporate taxpayers that difference
causes an increase on the amount of income tax payments by using final tax.
Thus the application of Regulation No. 46 Year 2013 needs to be socialized
again to taxpayers who are not registered in the KPP Pratama Manado in order to
increase the amount of income tax payments
Penulis: Yuli Rawun, Agus T.
Poputra, Lintje Kalangi
Kode Jurnal: jpakuntansidd150682
