Quantitative Series: Factors Analysis Effects of Government Regulation Number 46 the Year 2013 For SME’s by Justice, Convenience, and Simplicity of Tax Aspects
DOI:
https://doi.org/10.33096/substantivejustice.v1i2.16Keywords:
Tax Justice, Convenience Of Tax, Simplicity of tax, Tax Benefits, Taxpayer ComplianceAbstract
In 2013 the business circle was struck by the new tax rules, namely Government Regulations PP No. 46, 2013 on taxation regulations among UKM (SME’s) / Small Medium Enterprises but the strong allegations issued PP 46 of 2013 is because the potential tax revenue from the sector of UKM has not been explored to the fullest. By the required by the taxpayer related PP. No. 46 of 2013 uses several variables, namely taxes, taxes, taxes and tax benefits. The object of this research is the perpetrators of UKM (SMEs) in Makassar City who do 40 people using quantitative analysis and quantitative analysis. The result of this research indicates that the perception of justice tax has a significant effect as well as the most dominant variable affecting taxpayer compliance, taxability perception has a significant adverse impact on taxpayer compliance, tax perception simplicity has no significant impact, taxpayer's judgment is not valid in testing. The overall coefficient of determination contributes 26.5%.
Downloads
References
Aditya HPK Putra (2016) ‘Fans Vs Music Beneficiary At Music Industry In Indonesia In Seeing Through The Aspect Approach Of Marketing Mix’, In Dileep Kumar, M., P.. (Ed.) 5th International Conference On Research Method In Management And Social Sciences. Makassar: 5th International Conference On Research Method In Management And Social Sciences (Icrmms-2016), Pp. 104–112.
Carvallo, A. B. (2016) Pengaruh Penerapan Pp No. 46 Tahun 2013 Terhadap Tingkat Kepatuhan Wajib Pajak Badan Umkm (Studi Kasus Pada Kpp Pratama Bandung Cibeunying), Fakultas Ekonomi Universitas Widyatama.
Cnn Indonesia.Com (2017) Pemerintah Masih Godok Perubahan Tarif Pph Final.
Desintiani, L. (2017) ‘Pengaruh Persepsi Keadilan Perpajakan, Kemudahan Perpajakan, Dan Kesederhanaan Perhitungan Pajak Terkait Pp No. 46 Tahun 2013 Terhadap Kepatuhan Wajib Pajak Pelaku Umkm (Survei Pada Wajib Pajak Di Kpp Pratama Jakarta Palmerah)’.
Economy.Okezone.Com (2013) Pajak Umkm, Sederhana Tapi Tidak Adil, Online Newspaper.
Hasana, J. (2017) ‘Persepsi Kemudahan Dan Kebermanfaatan Atas Penggunaan E-Filing Terhadap Kepatuhan Wajib Pajak Melalui Penggunaan E-Filing Sebagai Variabel Intervening’. Fe Umy.
Herryanto, M. And Toly, A. A. (2013) ‘Pengaruh Kesadaran Wajib Pajak, Kegiatan Sosialisasi Perpajakan, Dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Penghasilan Di Kpp Pratama Surabaya Sawahan’, Tax And Accounting Review, 1(1), Pp. 125–133.
Imaniati, Z. Z. (2016) ‘Pengaruh Persepsi Wajib Pajak Tentang Penerapan Pp No.46 Tahun 2013, Pemahaman Perpajakan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Usaha Mikro, Kecil, Dan Menengah Di Kota Yogyakarta’, Jurnal Nominal, V(46).
Majalah Ukm (2014) Pp No.46 Tahun 2013 Tidak Adil Dan Tidak Pro Pengusaha Kecil,
Noviandini, N. C. (2012) ‘Pengaruh Persepsi Kebermanfaatan, Persepsi Kemudahan Penggunaan, Dan Kepuasan Wajib Pajak Terhadap Penggunaan E-Filling Bagi Wajib Pajak Di Yogyakarta’, Jurnal Nominal, 1(1).
Putra, A. H. P. K., Said, S. And Hasan, S. (2017) ‘Implication Of External And Internal Factors Of Mall Consumers In Indonesia To Impulsive Buying Behavior’, International Journal Of Business Accounting And Management Issn, 2(4), Pp. 1–10.
Ruston Tambunan (2013) Pajak Umkm, Sederhana Tapi Tidak Adil, Online Newspaper.
Suhariyanto, E. S. (2016) ‘Pengertian Dan Manfaat Tax Amnesty’, March 4.
Uu. No. 17 Tahun 2000 (2000) ‘Undang Undang No. 17 Tahun 2000 Tentang: Pajak’, Sekretariat Negara. Jakarta.
Vina Rosella, K. (2015) ‘Pengaruhpersepsi Atas Ppnomor 46 Tahun2013 Terhadap Kepatuhanwajib Pajak’, Jurnal Ilmu & Riset Akuntansi, 4(9).
Waluyo (2014) ‘Perpajakan Indonesia’, In Perpajakan Indonesia Edisi 11 Buku 1, P. 496.
William Henley (2018) Keadilan Dan Pajak Pedagang Di Medsos, Webpage Newspaper.
Www.Metrotvnews.Com (2018) Turunkan Tarif Pph Umkm, Sri Mulyani Usulkan Revisi Peraturan Pemerintah No. 46 Tahun 2013, Online Newspaper.
Www.Minghadi.Com (2013) Pro Kontra (Peraturan Pemerintah) Pp 46 Tahun 2013 | Sharing Ideas, Webpage .
Www.Pajak.Go.Id (2013a) Pengukuhan Pengusaha Kena Pajak | Direktorat Jenderal Pajak, Www.Pajak.Go.Id.
Www.Pajak.Go.Id (2013b) Penyederhanaan Aturan Pajak Dalam Peraturan Pemerintah Nomor 46 Tahun 2013 | Direktorat Jenderal Pajak, Webpage Official Goverment.
Yasa (2015) ‘Analisis Penerapan Peraturan Pemerintah No. 46 Terhadap Kepatuhan Wajib Pajak Pada Kantor Pelayanan Pajak Pratama Denpasar Timur’, Jurnal Bisnis Dan Kewirausahaan, 11(1), Pp. 70–80.
Yenni Mangoting (2000) ‘Menyongsong Tax Reform 2001: Khusus Pajak Penghasilan’, Jurnal Akuntansi Dan Keuangan, 2(2), Pp. 116–126.
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Authors hold the copyright and give the journal rights to the first publication with the work being simultaneously licensed under the Creative Commons Attribution License, which allows others to share the work with the authorship and the initial publication in this journal. Authors free to deposit versions of this work in an institutional or other repository of their choice.
