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Policy review of government regulation no. 55 of 2022 regarding regulations adjustment of income tax in the micro small medium enterprises (MSMEs)

Author

Listed:
  • Wayan Hesadijaya Utthavi

    (Politeknik Negeri Bali)

  • I Nyoman Abdi

    (Politeknik Negeri Bali)

  • Kadek Nita Sumiari

    (Politeknik Negeri Bali)

  • I Made Adhi Wirayana

    (Politeknik Negeri Bali)

Abstract

This study aims to analyze GR No. 55 of 2022 with regulations that have an impact on previous regulations. The analysis technique used is qualitative with several approaches. The qualitative descriptive approach analysis technique analyzes the comparison of GR No. 55 of 2022 and the Miles and Hubermen approach analysis technique is used in the policy study of GR No. 55 of 2022. Data collection techniques by collaborating literature study techniques with in-depth interviews with academic and practitioner informants. The main findings of the study identified that a significant change in GR No. 55 of 2022 is the regulation of benefit-in-kind from non-taxable to taxable income. The determination of the value of benefit-in-kind can create room for disputes due to differences in perceptions arising from the valuation of benefit-in-kind based on the market price. This potential dispute becomes a reference for further regulation by the tax authority. The results of this study contribute to MSME taxpayers in fulfilling GR No. 55 of 2022 as an application of tax liability compliance. Key Words:Recent Tax Regulation, GR No. 55 of 2022, Tax on MSEMs

Suggested Citation

  • Wayan Hesadijaya Utthavi & I Nyoman Abdi & Kadek Nita Sumiari & I Made Adhi Wirayana, 2023. "Policy review of government regulation no. 55 of 2022 regarding regulations adjustment of income tax in the micro small medium enterprises (MSMEs)," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 12(7), pages 323-331, October.
    • Handle: RePEc:rbs:ijbrss:v:12:y:2023:i:7:p:323-331
    DOI: 10.20525/ijrbs.v12i7.2867
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