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Analisis Kepatuhan Umkm Terhadap Kewajiban Perpajakan Menurut Peraturan Pemerintah Nomor 46 Tahun 2013 Pada Cv.Tirto Lestari Tulungagung

Paramita, Putri Pradnya (2017) Analisis Kepatuhan Umkm Terhadap Kewajiban Perpajakan Menurut Peraturan Pemerintah Nomor 46 Tahun 2013 Pada Cv.Tirto Lestari Tulungagung. Diploma thesis, STIE Perbanas Surabaya.

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Abstract

UMKM is one of the sectors that contribute strongly to state tax revenues, but there are some obstacles that can affect UMKM in terms of compliance with tax obligations including market uncertainty, backgrounds that are not all derived from the field of economy and lack of socialization of tax obligations. Therefore, the government gives more attention to UMKM by issuing a special tax on UMKM on July 1, 2013. The special tax of UMKM is Government Regulation Number 46 of 2013 which contains Government Regulation which regulates income tax on income from business received or obtained by Taxpayer which has gross circulation. This study aims to find out how the compliance of CV.Tirto Lestari Tulungagung against tax obligations according to Government Regulation Number 46 of 2013. Research methods used are observation, interviews, and documentation. The results of this study indicate that the increase of compliance from 2014, 2015 and 2016 is evidenced by the decreasing percentage of delay in depositing and reporting by CV.Tirto Lestari Tulungagung. Keywords: UMKM, Taxpayer, Government Regulation Number 46 of 2013

Item Type: Thesis (Diploma)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Accounting Diploma > Practice Working Report
Depositing User: Magang Magang
Date Deposited: 25 Oct 2019 08:14
Last Modified: 25 Oct 2019 08:14
URI: http://eprints.perbanas.ac.id/id/eprint/4261

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