| dc.contributor.author | Fiqhi Opie Darmawan | |
| dc.date.accessioned | 2024-10-14 | |
| dc.date.available | 2024-10-14 | |
| dc.date.issued | 2023 | |
| dc.identifier.uri |
https://repositori.unhar.ac.id/handle/1285/optimalisasi-tingkat-kepatuhan-wajib-pajak-usaha-mikro-kecil-dan-menengah-umkm-pasca-penurunan-tarif-05-pada-kantor-pelayanan-pajak-pratama-medan-polonia
| |
| dc.description.abstract |
This study aims to analyze the government that provides tax incentives for MSMEs in the form of a reduction in rates from 1% of turnover to 0.5% of turnover in the hope that this rate can increase tax revenue from the MSME sector. This research is conducted with a qualitative descriptive method to analyze the growth in the number of registered and reporting taxpayers and the contribution of MSME tax revenue before and after the transfer of PP from PP 46 of 2013 to PP 23 of 2018 at KPP Pratama Medan Polonia.
The results showed that there was a decrease in the percentage level of compliance of MSME taxpayers and a decrease in the amount of Final Income Tax revenue after the implementation of PP 23 of 2018. From the above results, it can be concluded that the government's efforts to increase MSME taxpayer compliance as expected are not in line with what is expected.
| en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Universitas Harapan Medan | en_US |
| dc.subject | TINGKAT KEPATUHAN WAJIB PAJAK USAHA MIKRO KECIL DAN MENENGAH (UMKM) PASCA PENURUNAN TARIF 0,5% | en_US |
| dc.title | OPTIMALISASI TINGKAT KEPATUHAN WAJIB PAJAK USAHA MIKRO KECIL DAN MENENGAH (UMKM) PASCA PENURUNAN TARIF 0,5% PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN POLONIA | en_US |
| dc.type | Skripsi | en_US |
