Analisis Kebijakan Perubahan Tarif PPH Final UMKM terhadap Penerimaan PPH Final UMKM di KPP Pratama Medan Polonia

Abstract

Micro, Small and Medium Enterprises (MSMEs) dominate the total number of business units, play a role in employment and contribute greatly to Gross Domestic Product (GDP) in Indonesia. In order to encourage people to participate in formal economic activities, the Government has made a new policy related to the reduction in the final income tax rate for taxpayers who have a certain gross circulation including MSME players. The change in the Final Income Tax rate, which was previously 1% as stipulated in Government Regulation No. 46 of 2018, has decreased to 0.5% as stipulated in Government Regulation No. 23 of 2018. With this regulation, it is hoped that it can provide convenience and be more equitable for taxpayers who have a certain gross circulation including MSME players. This study aims to determine the growth rate of taxpayers and the contribution rate of Final Income Tax revenue to Final Income Tax Article 4 paragraph 2 after the implementation of Government Regulation No. 46 of 2013 and after the implementation of Government Regulation No. 23 of 2018 and to know the obstacles and efforts in overcoming obstacles to the implementation of Government Regulation No. 23 of 2018 In Low Tax Office of Medan Polonia. This research uses a qualitative research method with a descriptive approach which is used with the aim of revealing and describing the problems that arise and analyzing the data in the form of words according to the facts found during the research process. The results of the study are that there is an increase in the growth in the number of MSME taxpayers, however, there is a decrease in the contribution of MSME Income Tax revenue to the revenue of Final Income Tax Article 4 Paragraph (2) after the enactment of Government Regulation No. 23/2018. This is because in addition to the reduction in rates, it is also due to the impact of Covid-19 and the provision of Government Borne Final Income Tax Incentives.