Respon Pelaku UMKM atas Pemberlakuan Tarif Pajak Penghasilan (PPh) Final UMKM 0,5% Wilayah Kecamatan Medan Tembung

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the Indonesian economy by significantly contributing to job creation and local economic growth. However, MSMEs often face challenges in tax compliance due to limited resources, knowledge, and the complexity of tax administration. The government has introduced Final Income Tax for MSMEs to simplify tax administration for MSMEs and facilitate easier income tax calculation. This research aims to determine the response of MSME owners to the implementation of the final income tax for MSMEs rate of 0,5% in the Medan Tembung District. The method used in this research is quantitive descriptive research which is used describe the responses os MSME owners. The population in thus study is 65 MSMEs, with a sample of 39 MSMEs. Based on data analysis, the response of MSME owners to the implementation of the Final Income Tax rate for MSMEs in the Medan Tembung District shows varied results. Cognitively, the response tends to be neutral as MSME operators do not fully understand the Final Income Tax comprehensively. Affectively, the response is positive with a majority strongly agreeing and supporting the Final Income Tax. Conatively, their response is also positive (strongly agree) with the majority of MSME operators showing interest in learning more and planning to use the Final Income Tax for MSMEs.