ANALISIS PENERAPAN KONSEP KEADILAN PAJAK PENGHASILAN TERHADAP USAHA MIKRO, KECIL DAN MENENGAH BERDASARKAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 DI SURABAYA
Abstract
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.