TAXPAYER PERCEPTION ANALYSIS ON THE APPLICATION OF PP NO. 23 TAHUN 2018, IMPLEMENTATION OF SME^s ACCOUNTING, SELF ASSESSMENT SYSTEM AND INCOME LEVEL TO COMPLIANCE WITH SME^s TAXPAYERS
Yulinda Devi Pramita, Nur Laila Yuliani

Universitas Muhammadiyah Magelang


Abstract

The Indonesian government through Direktorat Jendral Pajak (DJP) has issued PP No. 23 tahun 2018 as a substitute for PP No. 46 tahun 2013 concerning Income Tax on Income from Business Received or Obtained by Taxpayers who have Gross Turnover. One of the most significant changes from implementation the PP. No. 23 tahun 2018 is the tax rate for SME^s business players, which was originally 1% to 0.5% of the total gross turnover. The implementation of PP No. 23 tahun 2018 is a strategic step taken by the government in an effort to increase and optimize income tax collection. The reason behind the goal of the SME^s income tax policy is that the contribution of SME^s to the economy is very large, but the contribution of SME^s in taxation revenue is very small. Several strategic steps have been taken by the government through the DJP, including the ease and simplification of tax treatment for SME^s businesses and determining the cost taxation according to the capabilities of SME^s. The self-assessment system in reality, the system is difficult to run as expected and has the potential for abuse. The research data used as a sample of 58 questionnaires filled out by owners/ managers of SME^s in Magelang City who already have a NPWP. The test results show that the Taxpayers^ Perceptions of Government Regulation PP No. 23 tahun 2018 and the Self Assessment System have a significant positive effect on SME Taxpayer Compliance in Magelang City. Meanwhile, the application of accounting for SME^s and income levels has no effect on SME^s taxpayer compliance in Magelang City. The implication of this research is the importance of understanding tax regulations and knowledge of the self-assessment system for SME^s so that it will further improve compliance with paying SME^s taxes in a conscious manner without any presure from regulations.

Keywords: Taxpayer Perception, Self Assessment System, Compliance SME^s Taxpayers

Topic: Economics

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