PERBANDINGAN PAJAK PENGHASILAN TERUTANG SEBELUM DAN SESUDAH PENERAPAN PAJAK 1% TERHADAP UMKM (Studi Kasus pada Toko XY)

CHINTYA, LOVITA MATALITO (2013) PERBANDINGAN PAJAK PENGHASILAN TERUTANG SEBELUM DAN SESUDAH PENERAPAN PAJAK 1% TERHADAP UMKM (Studi Kasus pada Toko XY). Diploma thesis, Universitas Andalas.

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Abstract

The purpose of this research is to understand and analyze the comparison of income tax payable before and after 1% tax rate had been applied to UMKM. This research was conducted to one of the UMKM located in Padang City addressed in Pasar Raya 3 No. 36. The analysis method used is descriptive comparative method, which is explains and summarizes the variety of conditions, situations, and variables that appear in the research object based on what really happened. Then compare it with the conditions and situations that applied by the object of research. This research were comparing the income tax payable before and after 1% tax rate had been applied (PP 46 Tahun 2013). The result shows that the calculation of income tax payable after 1% tax rate applied was easier to used for the UMKM which do not understand how to calculate taxable income. The application of 1 % tax rate gives more advantages to the UMKM with net income more than 8,125 %, because income tax payable much lesser than income tax payable before 1 % tax rate applied, and that application will damaged to the UMKM with net income less than 8,125 %. It is caused by the calculation of income tax payable based on gross income, not based on taxable income. Keywords: 1% Tax Rate to UMKM

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