Implementasi Peraturan Pemerintah Nomor 55 Tahun 2022 Tentang Penyesuaian Pengaturan di Bidang Pajak Penghasilan (Studi Kasus Wajib Pajak UMKM pada Kantor Pelayanan Pajak Pratama Medan Polonia)

Abstract

The imposition of final income tax on Micro, Small and Medium Enterprises (MSMEs) is a concern because MSMEs are the most active cogs in carrying out economic mobility in Indonesia. This has led the government to issue several policies related to the imposition of taxes on MSMEs, including the implementation of Net Income Calculation Norms (NPPN), the imposition of final income tax of 0.5% and most recently the implementation of a gross turnover limit of 500 million Rupiah for MSME taxpayers. which is regulated in Government Regulation Number 55 of 2022 concerning Adjustments to Regulations in the Income Tax Sector. The purpose of this research is to find out the Implementation of Government Regulation (PP) Number 55 of 2022 at Low Tax Office of Medan Polonia, to know the development of taxpayers before and after the implementation of PP 55 of 2022, to know the contribution of Final Income Tax on MSMEs to total Final Income Tax revenue, and find out the obstacles faced by Low Tax Office of Medan Polonia in implementing PP 55/2022. This research uses a qualitative approach aimed at describing phenomena that exist and are taking place currently and in the past using data collection techniques in the form of interviews, documentation and literature study. The results of this research show that the implementation of PP 55/2022 has a positive effect on the development of the number of MSME taxpayers. Apart from that, PP 55/2022 also has a positive impact on MSME Final Income Tax revenues, which shows an increase compared to the previous year. Even so, the contribution of Final Income Tax on MSMEs to the total Final Income Tax revenue at Low Tax Office of Medan Polonia still tends to be small, namely only 1.20%. The obstacles in implementing PP 55/2022 are the uneven distribution of information and the taxpayer's lack of understanding of taxation.