PEMAHAMAN PELAKU UKM TAHU SUMEDANG TERHADAP HAK DAN KEWAJIBAN PAJAK PENGHASILAN FINAL DALAM MEMENUHI KEPATUHAN PERPAJAKAN
DOI:
https://doi.org/10.26593/jab.v13i2.3789.107-121Abstract
Determination of government regulation number 46 of 2013 on the final income tax for SMEs aims to facilitate taxpayers in calculating the amount of tax to be paid, but the determination of government regulation number 46 of 2013 has not run smoothly, there is still noncompliance indicated by the taxpayer for that regulation, especially among SMEs. This study aims to determine the level of understanding of the rights and obligations of SMEs and final income tax liability in meeting tax compliance. The type of research used in this study is exploratory. Data were collected by conducting interviews and distributing questionnaires to 52 SMEs. The analysis technique used by writer in this research is descriptive analysis.
The results of this study show that there is a lack of insight into the rights of SME as a taxpayer. However, SME taxpayers quite understand their obligations a taxpayer and they quite comply with the tax regulations.
References
Abunyamin,Oyok Bin H Abas Z. 2011 “Seratuus Empat Belas Kewajiban Wajib Pajak” . Bandung: Abas Z & Sumarni Publising.
Abunyamin,Oyok Bin H Abas Z. 2011 . “Seratuus Sebelas Hak Wajib Pajak” . Bandung: Abas Z & Sumarni Publising.
Abunyamin,Oyok Bin H Abas Z. 2014 . “Pilar-Pilar Perpajakan” . Bandung: Adonya Mitra Sejahtera .
Abunyamin,Oyok Bin H Abas Z. 2015 . “Perpajakan” . Bandung: Mega Rancage Press .
Akifa, Nayla A.2015. Panduan Lengkapdan Praktis Pajak dan UKM. Yogyakarta: Laksana.
Andriyani, P.J.A.2000 . “Pajak dan pembangunan” .Jakarta: UI Press.
Augusty,Ferdinand.2014.Metode Penelitian Manajemen. Semarang: Badan Penerbit Universitas Diponogoro
Fidel . 2015 . “Tindakan Pidana Perpajakan Dan Amademen Undang-Undang: KUP, PPh, PPN DAN PENGADILAN PAJAK”. Tanggerang: PT. Carofin Media.
Gulo.2007.Metode Penelitian. Grasindo. Jakarta.
Http://www.anggaran.depkeu.go.id/dja/acontent/NK%20aAPBN%202016-lengkap.pdf , diakses 18 Maret 2016
Josephine, Nidya Projo. Widuri, Retnaningtyas.“Pengaruh Tingkat Pemahaman Peraturan Pajak Wajib Pajak, Kualitas Pelayanan Petugas Pajak, Dan Persepsi Atas Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Umkm Di Wilayah Sidoarjo” Tax & Accounting Review, Volume. 3, No 2, 2013.
Jay Heizer, Barry Render,2005, Operation Management, 7th, ed ., Prentice-Hall, New Jersey.
Keputusan Menteri Keuangan No. 544/KMK.04/2000
Mardalis.2008.Metode Penelitian Suatu Pendekatan Profesional. Jakarta: PT.Bumi Aksara.
Mardiasmo.2013. “Perpajakan Edisi Revisi” . Yogyakarta: Andi Offset.
Mohammad, Zain.2007.”Manajemen Perpajakan”.Jakarta: Salemba Empat.
Nuris, Islamiah Kamil.2015. “The Effect of Taxpayer Awareness, knowledge”, tax penalties and tax authorities services on the tax compliance”.Research Journal of Finance and Accounting.2 November 2015 volume 6 No 2.
PP 46 Tahun 2013 Mengenai Perhitungan Pajak UKM 1% X Omset
Rainer, Jr., R .K., & Cegielski. 2014. “Introduction to Information System,5th edition.USA : Willey & Son, Inc.
Rosida.2012.”teknik penulisan karya ilmiah”.Bandung: Jendela mas pustaka.
Silalahi.2015.Metode Penelitian Sosial Kuantitatif. Bandung: Refika Aditama.
Siti Kurnia Rahayu. 2010. Perpajakan (konsep, Aspek Formal). Jakarta: Kencana prenada media.
Sugiyono.2014. Metode Penelitian Bisnis. Bandung: Alfabeta .
Surya, Ramadhan Noor. yusuf, Dedy Somantri. Susilawati, Neng Nurahmah.2010.”Analisis Faktor-Faktor yang mempengaruhi kepatuhan wajib pajak orang pribadi dalam implementasi self asessment system”. Jurnal Akutansi TH II. 4 agustus 2010. Bandung.
Uma, Sekaran.2015. Metodologi Penelitian Untuk Bisnis, Jakarta : Salemba Empat.
Undang-undang No.20 tahun 2008
Undang-undang No.7 tahun 1983 S.T.D.T Undang-Undang No. 36 Tahun 2008
Widyaningsih, Aristanti., Triantoro, Arvian., dan Widyantoro., Lili Sugeng. 2011. “Hubungan Efektivitas Sistem Akuntansi Keuangan Daerah dan Pengendalian Intern dengan Kualitas Akuntabilitas Keuangan: Kualitas Informasi Laporan Keuangan sebagai Variabel Intervening (Penelitian pada Laporan Realisasi Anggaran di Pemda Kabupaten/Kota Wilayah”. Provinsi Jawa Barat)”. SNA XIV Aceh.
Downloads
Published
Issue
Section
License
Copyright (c) 2020 Jurnal Administrasi Bisnis
This work is licensed under a Creative Commons Attribution 4.0 International License.
The submitted article has never been previously publish in scientific journals, proceedings, or other electronic journals. The copyright of the accepted articles are belongs to Jurnal Administrasi Bisnis (JAB).
