ANALISIS PEMAHAMAN WAJIB PAJAK ORANG PRIBADI TERHADAP PAJAK PENGHASILAN BERDASARKAN PP No. 46 TAHUN 2013 DI KOTA PADANG

HENDRI, SEIJA (2014) ANALISIS PEMAHAMAN WAJIB PAJAK ORANG PRIBADI TERHADAP PAJAK PENGHASILAN BERDASARKAN PP No. 46 TAHUN 2013 DI KOTA PADANG. Diploma thesis, UNIVERSITAS ANDALAS.

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Abstract

In carrying out governance and development, Indonesia requires a sizable source of revenue primarily from the fields of tax, SME sector is one of the potentially large tax revenue. On June 13, 2013, the government issued PP No. 46 Tahun 2013 which is the tax rules that target the SME sector. This study aims to measure the level of understanding of the individual taxpayer to PP No. 46 Tahun 2013 in the city of Padang , the level of understanding was measured using a questionnaire consisting of 27 questions with a total sample of 52 respondents individual taxpayers who have business in accordance with the criteria of tax payable under PP No. 46 Tahun 2013. Variables in this study is an understanding of an individual taxpayer to income tax under Regulation PP No. 46 Tahun 2013, consists of four aspects: the understanding of income tax based on the PP No. 46 Tahun 2013 in general , understanding of the calculation procedure , the understanding of the payment procedures and understanding of the reporting procedures under PP No. 46 Tahun 2013 . Having processed the data , the studies results showed that respondents are less aware of the income tax based on the PP No. 46 Tahun 2013, the level of understanding is 21.15 %, this rate is considered low because it is far below the median value which is 50 %. Keywords: understanding, SMEs, PP. 46 Tahun 2013

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