Sagita, Feny and Andriyanto, R. Weddie and Kesumaningrum, Ninuk Dewi (2015) ANALISIS SEBELUM DAN SESUDAH DITERAPKANNYA PP 46 TAHUN 2013 UNTUK UMKM DAN PENGARUHNYA TERHADAP PEMBAYARAN PAJAK AKHIR TAHUN. Jurnal Akuntansi dan Keuangan, 20 (2). pp. 237-250. ISSN 1410-1831

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Abstract

This study aimed to find out wheter the implementation of PP 46 year 2013 on the imposing of tax due for the entreprenuers of Micro, Small, Medium Enterprises (UMKM) is more efficient compare to the implementation of PMK number 01/PMk.03/2007. This reseach used purposive sampling technique. There are 26 individual taxpayer recorded as taxpayer at the local revenue office (DISPENDA) in Bandarlampung city. Descriptive quantitative analysis was used to show the numbers, pictures and table explaning the real condition. The results of this research show (1) The tax due calculation system of PP 46 year 2013 is simpler, It makes the taxpayers easy to calculate their tax due, and It is more efficient from the time aspect compare to the implementation of article 17 law number 36 year 2008 and PMK number 01/PMK.03/2007, (2) The goverment revenue will increase if all the taxpa yers implementation teh PP 46 year 2013. Keywords: PP 46 Year 2013, Individual Taxpayer (WPOP), NPPN

Item Type:	Article
Subjects:	A General Works > AI Indexes (General) H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	NINUK DEWI
Date Deposited:	10 Nov 2017 14:07
Last Modified:	10 Nov 2017 14:07
URI:	http://repository.lppm.unila.ac.id/id/eprint/4768

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