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Journal : INVOICE : JURNAL ILMU AKUNTANSI

 1 
EVALUASI TINGKAT KEPATUHAN WAJIB PAJAK UMKM DI KPP PRATAMA MAKASSAR BARAT Lina Mariana
INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 1 (2020): Maret 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (685.121 KB) | DOI: 10.26618/inv.v2i1.3210

Abstract

The research aims to determine the level of UMKM Taxpayer compliance based on PP No. 23 of 2018 at KPP Pratama West Makassar. The type of research used is a qualitative approach, the researcher describes the results of interviews and analyzes the data. This research conducted in June to July 2019. The level of taxpayer compliance in paying UMKM taxes from year by year has decreased significantly after having increased from 2015 to 2016, and declined again when the government applied the PP No. 23 of 2018. The KPP Pratama West Makassar devision made a program to socialize the implementation of the latest Government Regulations by distributing brochures to each of the markets and shops. The socialization is needed to notify UMKMs of the implementation of the latest Government Regulation, PP No. 23 of 2018 where the regulation confirms the reduction in UMKM tax rates to 0.5%. It is doing to increase the awareness of taxpayers to follow the rules with their tax obligations.
Co-Authors Abdul Wahab Abdul Wahab Adi Siswanto Adi Siswanto Aditya Halim Perdana Kusuma Putra Putra Adrian Adrian Adrianus Parenden Ahmad Firdaus Ahmad Firdaus Ahmad Firdaus, Ahmad Altin, Muhammad Andi Saprianti Apiaty K Amin Apiaty Kamaluddin Aptiaty Kamaluddin Arsyad Paweroi Arwaty, Arwaty Bahtiar Cesar, Aprilia Putri Maharani Dakhri, M Damis, Sariana Dewi Kencanawati Diani Nurhajati Effendy, Fiqram Ramadhan Eko Eddya Supriyanto EKO EDDYA SUPRIYANTO EKO EDDYA SUPRIYANTO Entar Sutisman Entis Sutisna Fadillah, Indira Fahrudin Pasolo Fibry Haeruddin Haeruddin Hartawati, Sri Indira Harun, Hernianti Hasniaty Hatidja, St Hatidja, St. Hidayat Marmin Husni Bt Salam Husni Salam I, Ilmiah Imran Tahalua Indarwati Indarwati Indarwati Indarwati Indarwati Indarwati Indarwati Indarwati Ismawati Ismawati J Ari Wibowo Jamaluddin Jamaluddin Jamaluddin Jamaluddin Junaidin - Junaidin, Junaidin M. Yusuf Alfian Rendra Anggoro KR Marmin, Hidayat Marsuni, Nur Sandi Megawhati Artiyany Megawhaty Artiyany Meida Rachmawati Meida Rachmawati Miranda, Yola Muh Rizal Halim Muh. Dakhri Muh. Ramli Muhammad Yusuf munifa, Munifa Nasrullah , Nasrullah Nersiyanti, Nersiyanti Noor, Moh. Yasin Norhapifah, Hestri Nugroho, Fibry Jati Nur Fadny Yuliani Nur Fadny Yuliani Nur Sandi Marsuni Nur Sandi Marsuni Nurhaedar Nursiah, Andi Nurul Fitrah Yani Pattarani, Andi Quach, Tai Minh R, Masmarulan Rachman, Siswati Ramadhani, Nurul Syahri Roslina Alam Rosmiati Rosmiati Ruki Ambar Arum Rusli Siri Salsabila, Unik Hanifah Sanusi, M Dakhri Shofiana Syam Sri Indira Hartawati Sri Indira Hartawati St. Hatidja St. Hatidja St. Hatidja - Suriani Suriani SURYA DHARMA Suryani, Anny Syarifuddin Syarifuddin - Syarifuddin Syarifuddin Thaha, Salmiyah Utina, Dian Anggriani Wagiman S WK, Muh. Yasin Noor Yuliani, Nur Fadny Yulitasari, Yulitasari