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Title: | Penerapan Undang-Undang Harmonisasi Peraturan Perpajakan Menurut PP 23/2018 serta Penyusunan SOP Menjadi PKP bagi Pelaku UMKM Kelontong |
Other Titles: | Implementation of the Harmonization of Tax Regulations Law According to PP 23/2018 and SOP Preparation to Become a Taxable Entrepreneur for UMKM Retail UMKM Operators |
Authors: | Ratnaningsih, Rini SAUMILA, ROOSEINA |
Issue Date: | 2024 |
Publisher: | IPB University |
Abstract: | Pajak penghasilan merupakan sumber utama penerimaan negara. Pemerintah berusaha meningkatkan penerimaan dengan berbagai strategi, termasuk memberikan insentif pajak kepada UMKM melalui PP No 23/2018. Namun, pemberlakuan ini dinilai belum sepenuhnya adil, sehingga diberlakukan UU HPP Tahun 2021 bagi pelaku UMKM pengguna skema PP No 23/2018. UMKM yang berkembang dapat memilih untuk didaftarkan sebagai PKP melalui SOP pengukuhan PKP. Proyek akhir ini bertujuan untuk mengevaluasi dampak penerapan UU HPP terhadap UMKM Kelontong pengguna skema 23/2018 dan menjelaskan prosedur pengukuhan PKP secara detail. Metode proyek akhir yang digunakan adalah kualitatif dengan pendekatan deskriptif, melalui wawancara, observasi, dokumentasi, dan studi kepustakaan pada pelaku UMKM kelontong. Hasil proyek akhir menunjukkan kurangnya pemahaman Wajib Pajak Orang Pribadi pelaku UMKM Kelontong terhadap perpajakan, sehingga proyek akhir ini memberikan penjelasan tentang syarat pembuatan NPWP, SOP menjadi PKP, dan perhitungan PPh Final sesuai dengan batasan peredaran bruto Rp500 juta per tahun. Ini diharapkan dapat mengurangi beban pajak UMKM dengan adanya tarif progresif yang menyesuaikan kemampuan membayar pajak. Income tax is the main source of state revenue. The government is trying to increase revenue with various strategies, including providing tax incentives to MSMEs through PP No 23/2018. However, this implementation is considered not completely fair, so the 2021 HPP Law is implemented for MSMEs using the PP No 23/2018 scheme. Developing MSMEs can choose to be registered as PKP through the PKP confirmation SOP. This final assignment aims to evaluate the impact of the implementation of the HPP Law on Grocery MSMEs using the 23/2018 scheme and explain the PKP confirmation procedure in detail. The final project method used is qualitative with a descriptive approach, through interviews, observation, documentation and literature study of grocery MSME actors. The results of the final assignment show a lack of understanding by Individual Taxpayers of Grocery MSMEs regarding taxation, so this final assignment provides an explanation of the requirements for making a NPWP, SOP to become a PKP, and the calculation of Final Income Tax in accordance with the gross turnover limit of IDR 500 million per year. This is expected to reduce the tax burden on MSMEs with progressive rates that adjust their ability to pay taxes. |
URI: | http://repository.ipb.ac.id/handle/123456789/154007 |
Appears in Collections: | UT - Accounting |
Files in This Item:
File | Description | Size | Format | |
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cover_J0314201046_5d06c355c43247c987a30908d72d351f.pdf | Cover | 184.88 kB | Adobe PDF | View/Open |
fulltext_J0314201046_90d4a555a85b4fe084e840870e020699.pdf Restricted Access | Fulltext | 1.08 MB | Adobe PDF | View/Open |
lampiran_J0314201046_883a009a5aa64c1bbd2c0ebb5184bdc6.pdf Restricted Access | Lampiran | 622.49 kB | Adobe PDF | View/Open |
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