muhammad, alwi (2019) Respon UMKM Kecamatan Ampenan Kota Mataram Atas Diberlakukannya Peraturan Pemerintah Nomor 46 Tahun 2013 Mengenai Pengenaan Tarif Pajak 1%. Respon UMKM Kecamatan Ampenan Kota Mataram Atas Diberlakukannya Peraturan Pemerintah Nomor 46 Tahun 2013 Mengenai Pengenaan Tarif Pajak 1%, 5 (2). pp. 53-63. ISSN pISSN : 1412-7601 eISSN : 2654-8712
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Abstract
Micro, Small and Medium Enterprises (UMKM) towards the enactment of government regulation No. 46 of 2013 concerning the tax rate of 1% of gross circulation, and analyzing the response of MSMEs to this study aimed at analyzing the level of understanding of micro business taxpayers in 2013 using quantitative data and qualitative. Data were obtained from direct interviews by filling out questionnaires by 25 UMKM entrepreneurs in Ampenan Subdistrict, besides that, qualitative data were also obtained in the form of information through Focus Group Diccussion (FGD). The method used in the selection of respondents is to use a purpose sampling method combined with snowball sampling that is tailored to the needs for the reason that they have the same characteristics including in terms of gross circulation smaller or equal to Rp. 4.8 billion. In addition, information was also obtained from the Focus Group Discustion (FGD) on 21 community members from the UMKM WP. The results of the study show that; 1. In general, UMKM WPs in Ampenan sub‐district understand government regulation No. 46 of 2013. 2. The UMKM taxpayer's response to PP No. 46 of 2013 is positive and there are negative ones. Positive response is fulfilled the principle of easy tax calculation and negative response is the principle of justice is not fulfilled because the UMKM WP feels heavy in fulfilling its tax obligations every month so that the WP becomes disobedient.
| Item Type: | Article |
|---|---|
| Keywords (Kata Kunci): | Response of UMKM PP. No. 46 2013 |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi |
| Depositing User: | Muhammad Alwi, SE., MS |
| Date Deposited: | 17 Mar 2023 09:19 |
| Last Modified: | 17 Mar 2023 09:19 |
| URI: | http://eprints.unram.ac.id/id/eprint/35472 |
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