Implementation of Government Regulation Number 23 of 2018 Related to Income Earned by Taxpayers in The Msme Sector

Authors

  • Ayani Dinasti Azira Tahir Taxation, Muhammadiyah University of Makassar
  • Fajar Eko Purnomo Rustan Taxation, Muhammadiyah University of Makassar
  • Muhammad Khaedar Sahib
  • Mira Mira Taxation, Universitas Muhammadiyah Makassar

DOI:

https://doi.org/10.32832/jm-uika.v14i1.9777

Keywords:

Implementation of PP 23 of 2018, UMKM

Abstract

MSMEs have relatively contributed to the pressure during the pandemic now.

This study aims to find out how the implementation related to government regulation number 23 of 2018 income earned by the MSME sector taxpayers in the Regency Bantaeng . This type of research used is descriptive method qualitative . This research data is sourced from the results of interviews with MSME tax payers and KPP Pratama employees who were processed . Data collection methods used in this research are observations, interviews, and document studies in which the author in a manner comes to location research

The results of this study show a deep bottom application related to government regulation number 23 of 2018 income derived by taxpayers from the MSME sector KPP Pratama has tried to maximize the application of the 0.5% final income tax but not yet fully effective by looking at the realization of MSME tax data collection alone.

As for who became a limitation in this study is limited to the territory of being the subject of this study, where this study is only for SMEs in the regional districts of Bantaeng just. And the characteristics / advantages of this study lie in the observation period related to the actual latest tax data that is year 2021

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Published

05-03-2023

How to Cite

Tahir, A. D. A., Rustan, F. E. P., Sahib, M. K., & Mira, M. (2023). Implementation of Government Regulation Number 23 of 2018 Related to Income Earned by Taxpayers in The Msme Sector. Jurnal Manajemen, 14(1), 171–179. https://doi.org/10.32832/jm-uika.v14i1.9777

Issue

Volume 14, Special Issue 1:Call for Paper International E-Conference Management & Small Medium Enterprises (ICMSME)-2023

Section

Spesial Edition

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