Implementasi Pengenaan Pajak Penghasilan Final Atas Usaha Mikro Kecil Menengah (Studi pada Kantor Pelayanan Pajak Pratama Medan Timur)

Abstract

Final Income Tax is income received or earned which will be subject to Income Tax at a certain rate, many incentives have been imposed by the government one of which is government regulation No 23 of 2018 concerning the imposition of final income tax on MSMEs with predetermined criteria namely circulation/turnover not exceeding Rp. 4.800.000.000 (four billion eight hundred million rupiah) in one tax year with a tax rate of 0,5% of circulation. This study aims to describe the implementation of Government Regulation No 23 of 2018, analyze the level of development of taxpayers before and after the enactment of this regulation, analyze how much Final Income Tax revenue is due to the enactment of this regulation and find out the obstacles and efforts to overcome the implementation of Government Regulation No 23 of 2018 at Low Tax Office of Medan Timur. In this study, the authors used a descriptive research method with a qualitative approach also known as a qualitative descriptive method, research that places a strong emphasis on really understanding a topic related to the problem to be studied, the type of data used is primary data obtained directly by the researcher from the results of questionnaires and interviews with Low Tax Office of Medan Timur employess and secondary data obtained by researchers through diagrams, data tables, tax laws, book references and journals related to taxation. The results of the study show that the implementation refers to the theory of George Edwards III namely communication, resources, disposition or attitude of implementers and bureaucratic structures related to Government Regulation No 23 of 2018 which have been successfully implemented by Low Tax Office of Medan Timur for MSMEs taxpayers and as well as the development of MSMEs taxpayers and revenue final Income Tax has reached the specified target although, there are still obstacles that occur but there are also various efforts made with good results.