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All Journal Jurnal Ilmiah Raflesia Akuntansi Indonesian Journal of Multidisciplinary Science
Alfred Salindeho
a:1:{s:5:"en_US";s:63:"Dua Sudara Bitung Academy of Business and Management, Indonesia";}
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences

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Journal : Jurnal Ilmiah Raflesia Akuntansi

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Penerapan Pajak Pertambahan Nilai 11% Dan Pendapatan Usaha Mikro Kecil Menengah Di Kota Bitung Pesak, Pricilia Joice; Miran, Michael; Gazali, Ahmad; Salindeho, Alfred
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.659

Abstract

The higher the VAT rate is set, the more difficult it is to get the desired income because these UMKM still use the actual selling price without adding the price before VAT, when the price after VAT is recorded, it is difficult for the buyers to know the exact price amount and most of the buyers do not pay the VAT charged and this will affect the UMKM income because the income which should be a profit but becomes a loss because it has to cover the VAT rate charged to the buyer will be deposited with the government. This study aims to test whether the application of VAT affects UMKM's income. Based on the results of hypothesis testing, it is known that the sig value is 0.004 <0.05 and the t-table is 1.701, so 3.127> 1.701, which means that the application of VAT affects the income level of a UMKM. The results showed that the application of 11% VAT affects the income level of an MSME, which means that the higher the VAT rate, the more it will affect the income of an MSME
Co-Authors Ahmad Gazali, Ahmad Miran, Michael Pricilia Joice Pesak