Strategi Galeri Ulos Sianipar dalam Pengembangan Ekspor serta Meningkatkan Pajak Penghasilan

Abstract

Galeri Ulos Sianipar is an MSME engaged in textile products with the characteristics of Toba Batak culture. In 2013, this MSME started export activities which had been running and stopped in mid-2019 due to the impact of restrictions due to the co-19 pandemic until now the Sianipar Ulos Gallery has never exported independently. This research aims to analyze the right strategy to be applied to Sianipar Ulos Gallery in restoring and developing exports, understanding the imposition of MSME Final Income Tax on Sianipar Ulos Gallery and the obstacles in fulfilling its taxation. In this study the authors used a qualitative descriptive method that used primary and secondary data where primary data was obtained from the object of research directly and primary data obtained using literature studies. Based on the results of the research in an effort to restore the independent export of Sianipar Ulos Gallery, the author applies the material contained in Law No. 20 of 2008 regarding development in the fields of production and management, marketing, human resources and design and technology. Ulos Sianipar Gallery as an MSME actor is subject to a final income tax rate of 0.5% based on the implementation of PP No. 23 of 2018, the implementation is until the tax year 2024 then the next tax year is subject to progressive rates according to article 17 of the tax harmonization law. Ulos Sianipar Gallery has never been negligent in carrying out tax obligations due to awareness. Income tax paid is for the greatest prosperity of the people through subsidies, development, social assistance funds, and so on.