Analisis Pertumbuhan Wajib Pajak Usaha Mikro Kecil Menengah dan Penerimaan Pajak Penghasilan Final (Studi pada Kantor Pelayanan Pajak Pratama Binjai)

Abstract

In encouraging the growth of taxpayers and tax revenues, one of the steps taken by the government is to provide tax incentives to the Micro, Small, and Medium Enterprises (MSMEs) sector by issuing Government Regulation Number 23 of 2018 (PP 23/2018) where the Final Income Tax rate is changed from 1% to 0.5%. Low Tax Office of Binjai is one of the tax authorities that implements PP 23/2018. This study aims to analyze the impact of the implementation of PP 23/2018 on the growth of MSME Taxpayers and Final Income Tax receipts for MSMEs at Low Tax Office of Binjai, find out the portion of tax revenues for MSMEs on the overall tax revenue, the obstacles faced and efforts to overcome them. This study uses a qualitative descriptive method conducted at Low Tax Office of Binjai through interview techniques and document analysis by describing or describing the data that has been collected as it is. The results of the study show that the implementation of PP 23/2018 has had a positive influence, the growth of MSME taxpayers and the receipt of Final Income Tax on MSMEs during the 2018-2022 period have fluctuated. However, its contribution to the total tax revenue at Low Tax Office of Binjai does not look so significant. This is due to challenges such as low understanding of tax regulations that still hinder policy effectiveness. Technology-based administrative systems such as e-filing and e-billing as well as continuing education and training through various media play an important role in increasing tax awareness and compliance.