Penerapan Pajak Penghasilan Final Terhadap Pelaku Usaha Mikro Kecil Menengah di Kantor Pelayanan Pajak Pratama Binjai Tahun 2019 Dan Tahun 2020

Abstract

The implementation of Final Income Tax for Micro Small Medium Entriprises at Low Tax Office of Binjai in 2019 and 2020. Problem formulation of this study is the implementation of final income tax for micro small medium entriprises at Low Tax Office of Binjai in 2019 and 2020 and the obstacles that faced by Low Tax Office of Binjai and the efforts to overcome those obstacles. The objective of this study is to determine the implementation of final income tax for micro small medium entriprises at Low Tax Office of Binjai and the efforts to overcome those obstacles. The research method that used is descriptive qualitative method. The data that used are primary data and secondary data. The result of this study show that there are still many taxpayers that do not know in detail about the implementation of final income tax for micro small medium entriprises. It causes inequality between the number of taxpayers who choose to use Government Regulation No. 23 Year 2018 and the number of taxpayers who pay final income tax rate of 0.5%. It can be seen from data which obtained from KPP Pratama Binjai about the number of taxpayers who choose to use Government Regulation No. 23 Year 2018 and the number of taxpayers who pay final income tax rate 0.5%.