ANALISIS EFEKTIVITAS SOSIALISASI PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 TENTANG PENURUNAN TARIF PAJAK PENGHASILAN YANG DIKENAKAN KEPADA UMKM DI KAWASAN PASAR RAYA KOTA PADANG

Atiqah, Idris (2018) ANALISIS EFEKTIVITAS SOSIALISASI PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 TENTANG PENURUNAN TARIF PAJAK PENGHASILAN YANG DIKENAKAN KEPADA UMKM DI KAWASAN PASAR RAYA KOTA PADANG. Diploma thesis, Universitas Andalas.

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Abstract

This research aims to analyze the level of effectiveness of the and the level of response of UMKM (Small Medium Micro Enterprise) in the Pasar Raya Padang area toward the existence of Government Regulation Number 23 year 2018 concerning the reduction income tax rates imposed on UMKMs. The population of this research are the taxpayer of the owner of UMKM in the Pasar Raya Padang area which have gross turnover ≤ IDR 4.8 billion. This study uses descriptive qualitative. The results of this study indicate that the socialization of the latest regulation is quite effective and UMKM owners are agree enough with reduction the tax rate to 0.5%. Keywords: Socialization, Effectiveness, Taxpayer Response, PP Number 23 Year 2018, Tax Rate 0,5%

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