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All Journal International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Afkarini, Izzah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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COMPARATIVE ANALYSIS GOVERNMENT REGULATION NUMBER 23 OF 2018 WITH GOVERNMENT REGULATION NUMBER 55 OF 2022 IN TERMS OF MSMEs TAX ARRANGEMENTS Afkarini, Izzah; Nurdiannova, Arief
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 5 No. 1 (2024): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v5i1.154

Abstract

This research aims to analyze the comparison between Government Regulation number 23 of 2018 and Government Regulation number 55 of 2022. In this research, it is explained about changes in the MSMEs tax rate, which in Government Regulation number 23 of 2018 is explained for taxpayers who have gross turnover below Rp. 4.8 billion in a year with a tax rate of 0.5%, but if the individual MSMEs tax has an annual turnover of not more than Rp. 500 million, then it will not be subject to final income tax on MSMEs Government Regulation number 55 of 2022, as explained in government regulation number 55 of 2022, it is explained that individual and corporate taxpayers who have business turnover below Rp. 500,000,000 will not be subject to final income tax 0.5%, however if the taxpayer has a business above Rp . 500,000,000-RP. 4.8 billion in one tax year will be subject to a tax rate of 0.5%. The aim of the research with the title "Comparative analysis of Government Regulation number 23 of 2018 with Government Regulation number 55 of 2022 in terms of MSMEs tax regulations" is to compare the new regulations with old regulations regarding the comparison of MSMEs tax regulations in two government regulations, namely Government Regulation number 23 of 2018 with Government Regulation number 55 of 2022. The author carried out activities during the research using the literature study research method. A method that uses searching for the data or sources of information that we want by adjusting a research title. The results obtained from this research lie in the nominal differences in non-taxable income for business distribution
ANALISIS PENERAPAN LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN – ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA USAHA MIKRO KECIL MENENGGAH (UMKM) UD. AJIWON POLYBOGA INDONESIA Afkarini, Izzah; Febriana, Annisah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5926

Abstract

This research aims to examine how effectively the financial reporting adhering to SAK ETAP is utilized by MSME UD. Ajiwon Polyboga Indonesia. SAK ETAP represents an accounting framework tailored specifically for entities that lack significant public accountability and do not prepare general-purpose financial reports for external stakeholders. In the realm of MSMEs, utilizing SAK ETAP is anticipated to improve financial transparency and accountability, while also creating a stronger basis for decision-making by business proprietors and affiliated parties. The methodology adopted for this research is qualitative, using a case study approach, and includes data gathering techniques like interviews with management, direct observation of financial recording and reporting practices, as well as the documentation of prepared financial statements. The results of the study reveal that while UD. Ajiwon Polyboga Indonesia shows commitment to consistently producing financial reports, the application of SAK ETAP principles has not yet fully aligned with the prescribed standards. Several accounts, particularly the balance sheet and income statement preparation, remain simplistic and do not comply with widely accepted accounting norms. The primary challenges hindering the implementation of SAK ETAP involve the management's limited comprehension of accounting standards, alongside a shortage of qualified personnel specialized in accounting. This study concludes that even though there is an acknowledgment of the significance of financial reporting, the adoption of SAK ETAP within MSMEs such as UD. Ajiwon Polyboga Indonesia still encounters various structural and technical hurdles. Consequently, ongoing training facilitated by external entities like local governments, educational institutions, or accounting advisors is essential for MSMEs to enhance the quality of their financial reporting and bolster their business competitiveness.
Co-Authors Annisah Febriana SE., MSi., Ak., CA Nurdiannova, Arief