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.