Analisis Penerapan Pp No 46 Tahun 2013 Tentang Pajak Umkm Terhadap Penerimaan Pajak Penghasilan (Studi Kasus KPP Pratama Kupang)

WULA, Ulpianus Laga (2018) Analisis Penerapan Pp No 46 Tahun 2013 Tentang Pajak Umkm Terhadap Penerimaan Pajak Penghasilan (Studi Kasus KPP Pratama Kupang). Diploma thesis, Universitas Katolik Widya Mandira.

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Abstract

The formulation of this research problem is how the Development of Income Tax Receipts for MSME before and after the application of Government Regulation No. 46 of 2013,What is the effectiveness of SME Tax Collection in Implementation of Government Regulation No. 46 of 2013 and Contribution as an effort to increase Local Original Revenue. This study aims to determine the development of income tax revenue for MSME before and after the application of PP No. 46 Tahn 2013, as well as to determine the analysis of tax revenues and contributions obtained in the application of PP No. 46 Tahn 2013. Data collection techniques of this study are interviews and documentation. Where the researcher uses descriptive qualitative analysis, while the data analysis technique in this research is descriptive with quantitative approach, the benchmark used in this analysis technique is effectiveness and contribution. Based on the results of the study can be calculated effectiveness based on targets conducted by comparing the realization of tax collection of MSMEs and income tax collection targets. MSME tax growth in KPP Pratama Kupang is fluctuating when viewed from the previous table. Based on the table, it is concluded that from 2013-2015 the highest target is obtained in 2013 January-151.5% or with growth of 51.5% with very effective criteria. While the minimum achievement occurs in 2014 in July-December 2014 with percentage of 68.91% or with growth -31.91% with less effective criteria. For the average effectiveness that is equal to 96.53% which according to criteria which means already effective collection. Based on the analysis of tax contribution from the calculation it can be seen that the largest contribution occurred in the year 2013 August to December with 71.26% contribution with the criteria of medium contribution and the lowest occurred in the year 2014 July to December with 50.44% contribution with very less criteria. As for the average contribution of Income Tax is 60.38% which in according to the criterion of contribution is less. This is because in the period of 2013, 2014 and 2015 there is a decrease in income tax revenue caused by the application of Government Regulation No. 46 of 2013 effective from 1 August 2013.

Item Type: Thesis (Diploma)
Uncontrolled Keywords: Government Regulation Number 46 and MSME Tax.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomika dan Bisnis > Program Studi Ekonomi Pembangunan
Depositing User: S.Ptk Dami Damianus
Date Deposited: 21 Oct 2019 03:59
Last Modified: 21 Oct 2019 03:59
URI: http://repository.unwira.ac.id/id/eprint/466

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