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Mini Riset Perpajakan

Author

Listed:
  • Arsyad, Ummy Aisyah
  • Putri, Nurandini
  • Asri, Nurfadilla

Abstract

Penelitian ini bertujuan untuk menjawab permasalahan mengenai Penerapan Perubahan Tarif Usaha Mikro Kecil Menengah (UMKM) terhadap ketaatan Wajib Pajak UMKM Kota Makassar. Penelitian ini merupakan jenis penelitian yang menggunakan metode kualitatif yang bersifat deskriptif. Data penelitian ini meliputi data primer dan data sekunder. Hasil penelitian menunjukkan bahwa setelah diterapkannya kebijakan perubahan tarif UMKM dari 1% (PP 46 Tahun 2013) menjadi 0,5% (PP 23 Tahun 2018) tingkat kepatuhan wajib pajak mengalami peningkatan. hal ini dibuktikan dengan jumlah wajib pajak baru yang mendaftar untuk mendapatkan Nomor Pokok Wajib Pajak (NPWP) semakin meningkat. Keuntungan yang dirasakan pelaku UMKM ialah Pajak yang dikenakan kini jauh lebih rendah dari sebelumnya. KPP Pratama Makassar Barat juga memperoleh keuntungan, dibuktikan dari jumlah penerimaan pajak KPP Pratama Makassar Barat pada tahun 2018 mengalami Peningkatan yang cukup signifikan.

Suggested Citation

  • Arsyad, Ummy Aisyah & Putri, Nurandini & Asri, Nurfadilla, 2023. "Mini Riset Perpajakan," OSF Preprints q849v, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:q849v
    DOI: 10.31219/osf.io/q849v
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