ANALISIS KEPATUHAN WAJIB PAJAK ATAS PP NO. 23 TAHUN 2018 PADA SEKTOR UMKM DAN PENERAPAN UU HARMONISASI PERATURAN PERPAJAKAN (Studi Empiris terhadap Pedagang di Pasar Tradisional Kranji Bekasi Barat)

Fauzan, Ahmad (2022) ANALISIS KEPATUHAN WAJIB PAJAK ATAS PP NO. 23 TAHUN 2018 PADA SEKTOR UMKM DAN PENERAPAN UU HARMONISASI PERATURAN PERPAJAKAN (Studi Empiris terhadap Pedagang di Pasar Tradisional Kranji Bekasi Barat). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ANALISIS KEPATUHAN WAJIB PAJAK ATAS PP NO. 23 TAHUN 2018 PADA SEKTOR UMKM DAN PENERAPAN UU HARMONISASI PERATURAN PERPAJAKAN (Studi Empiris terhadap Pedagang di Pasar Tradisional Kranji Bekasi Barat) ABSTRAK Penelitian ini bertujuan untuk mengetahui dan menganalisis mengenai kepatuhan wajib pajak atas PP No.23 Tahun 2018 terhadap sektor UMKM dan penerapan UU Harmonisasi Peraturan Perpajakan kepada pedagang di Pasar tradisional Kranji Bekasi Barat. Metode yang digunakan adalah observasi dan wawancara dengan pendekatan kualitatif. Metode observasi dilakukan untuk melakukan pendekatan dan mengetahui kondisi wilayah di pasar tersebut. Populasi dalam penelitian ini adalah pedagang di Pasar tradisional Kranji Bekasi Barat. Populasi pedagang yang didapat berjumlah 702 dan Informan yang didapat berjumlah 5 orang. Berdasarkan hasil dan pembahasan menunjukkan bahwa pelaku UMKM sudah mematuhi kewajiban membayar pajak sesuai PP No.23 Tahun 2018 dan memberikan respon yang positif kepada UU Harmonisasi Peraturan Perpajakan. Namun, masih ditemukan UMKM yang awam dan belum patuh membayar pajak, maka respon dan antusias yang diberikan masih belum positif. TAXPAYER COMPLIANCE ANALYSIS OF PP NO. 23 OF 2018 IN THE MSME SECTOR AND THE IMPLEMENTATION OF THE HARMONIZATION OF TAX REGULATIONS (Empirical Study of Traders at the Kranji Traditional Market, West Bekasi) ABSTRACT This study aims to determine and analyze taxpayer compliance with PP No.23 of 2018 to the MSME sector and the application of the Harmonization of Tax Regulations Law to merchants in the Kranji traditional market, West Bekasi. The method used is observation and interviews with a qualitative approach. The method of observation is carried out to approach and find out the condition of the area in the market. The population in this study were merchants at the Kranji traditional market, West Bekasi. As the population of the merchants are 702 and there were 5 informants. Based on the results and discussion, it shows that MSME actors have complied with the obligation to pay taxes in accordance with PP No.23 of 2018 and gave a positive response to the Law on Harmonization of Tax Regulations. However, it is still found that MSMEs are common and have not complied with paying taxes, so the response and enthusiasm given is still not positive.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorNuryati, TuttyNIDN0321056501tutty_nuryati@stei.ac.id
Subjects: Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: AHMAD FAUZAN
Date Deposited: 29 Aug 2022 02:34
Last Modified: 29 Aug 2022 02:34
URI: http://repository.stei.ac.id/id/eprint/8208

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