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Implementasi Peraturan Pemerintah Nomor 23 Tahun 2018 Tentang Pajak UMKM Di Desa Klambir Lima Kebun Kecamatan Hamparan Perak Destari Nurlaila Damanik; Teuku Radhifan Syauqi; Adik Irma
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 5 No. 1 (2024): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v5i1.3861

This study aims to analyze the implementation of Government Regulation No. 23/2018 on MSME Tax, which replaces the previous provision regarding the imposition of final tax on micro, small, and medium enterprises (MSMEs). This PP sets a tax rate of 0.5% of gross turnover, aiming to encourage taxpayer compliance and increase the contribution of MSMEs to state revenue. The research method used is a qualitative approach with data collection techniques through interviews, document studies, and observation. The focus of the analysis includes MSME taxpayers' understanding of this regulation, the level of tax compliance, and its impact on MSME business development. This research suggests the need for increased tax education for MSME players, strengthening the tax administration system, and continuous evaluation of policies to suit economic conditions and the needs of MSMEs.

Laporan Keuangan UMKM Berdasarkan SAK EMKM di Desa Klambir Lima Kebun Kecamatan Hamparan Perak Teuku Radhifan Syauqi; Destari Damanik; Hanif Ramadhan
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 5 No. 1 (2024): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v5i1.3862

This study aims to analyze the process of preparing financial statements in Micro, Small and Medium Enterprises (MSMEs) based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). SAK EMKM is designed to make it easier for MSMEs to prepare financial reports in accordance with applicable accounting standards, so as to increase transparency, accessibility to financing, and better decision making. The research method used a qualitative-descriptive approach with data collection through interviews, observations, and document studies. The research subjects involved MSME actors from various business sectors located in the research area. The main focus is on business actors' understanding of SAK EMKM, challenges in its implementation, and perceived benefits.

Peraturan Pemerintah No 23 Tahun 2018 di Desa Klambir Lima Kebun Kecamatan Hamparan Perak Destari Nurlaila Damanik; Teuku Radhifan Syauqi; Adik Irma
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 1 No. 1 (2024): Januari : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v1i1.40

This study aims to analyze the implementation of Government Regulation Number 23 of 2018 in Klambir Lima Kebun Village, Hamparan Perak District, which focuses on its impact on Micro, Small, and Medium Enterprises (MSMEs). PP Number 23 of 2018 regulates the reduction of the Final Income Tax (PPh) rate for MSMEs from 1% to 0.5% for taxpayers with a turnover of less than IDR 4.8 billion per year. This policy aims to ease the tax burden, simplify calculations, and improve MSME taxpayer compliance, while encouraging the growth of new entrepreneurs. This study uses a qualitative descriptive method with data collected through interviews, observations, and document analysis from MSME actors and village officials. The results of the study indicate that this tax rate reduction policy provides significant benefits for MSME actors in Klambir Lima Kebun Village. Business actors feel helped by the lower tax rate, so they can allocate more resources for business development. However, the level of taxpayer understanding of this regulation still varies. Most MSME actors do not fully understand the procedures for reporting and paying taxes in accordance with this policy, so they need further guidance and socialization from the government. This study concludes that the success of implementing PP Number 23 of 2018 at the village level is highly dependent on educational and mentoring efforts for MSME actors. This finding provides insight for the government in designing tax policies that are more inclusive and responsive to the needs of MSMEs.

Insentif Pajak dan Digitalisasi Pajak Pada SMK Muhammadiyah 08 Medan Destari Nurlaila Damanik; Teuku Radhifan Syauqi; Adik Irma
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 1 No. 2 (2024): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v1i2.41

This study aims to analyze the effect of tax incentive policies on taxpayer compliance at SMK Muhammadiyah 08 Medan, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector. MSMEs have an important role in the national economy, but tax compliance is still a major challenge. The government through the Regulation of the Minister of Finance (PMK) Number 44 / PMK.03 / 2021 provides tax incentives in the form of final Income Tax (PPh) payments PP 23 for MSMEs during the Covid-19 pandemic, with the aim of easing the burden on business actors and increasing tax compliance. However, the implementation of this policy still faces obstacles, such as low taxpayer understanding of tax incentives and the tax digitalization process. This study uses a qualitative descriptive method with data collection through interviews, observations, and analysis of related documents. The focus of the study is directed at the effectiveness of tax incentive policies and the implementation of tax digitalization on increasing MSME taxpayer compliance at SMK Muhammadiyah 08 Medan. The results of the study show that although tax incentives provide significant benefits for taxpayers, many MSME actors have not utilized them optimally due to the lack of socialization and understanding of this policy. In addition, the implementation of tax digitalization helps simplify the process of reporting and paying taxes, but MSMEs still face technical obstacles such as access to technology and digital knowledge. This study concludes that strengthening policy socialization, tax training, and increasing access to technology for MSMEs is needed to support the effectiveness of tax incentives and tax digitalization in increasing taxpayer compliance. These findings can be a basis for the government to improve tax policies that are oriented towards MSMEs.

Penyusunan Laporan Keuangan di SMK Muhammadiyah 08 Medan Teuku Radhifan Syauqi; Destari Nurlaila Damanik; Hanif Ramadhan
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 1 No. 1 (2024): Januari : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v1i1.42

This study aims to analyze the process of preparing financial reports at SMK Muhammadiyah 08 Medan, especially in trading businesses (UD), which is one form of SME economic unit. Trading businesses have the main characteristic of purchasing goods for resale without changing the nature of the goods, so that the preparation of accurate financial reports is very important to support business planning and strategy. However, many SMEs in Indonesia still face difficulties in understanding and implementing accounting, considering it as complicated, time-consuming, and costly. As a result, financial management often relies only on the memory of the business owner without formal recording. This study was conducted using a qualitative descriptive method, collecting data through interviews, observations, and documentation studies of the process of preparing financial reports at SMK Muhammadiyah 08 Medan. This study also refers to the application of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) released by the Financial Accounting Standards Board of the Indonesian Institute of Accountants (DSAK IAI) in 2016. The results of the study indicate that most trading business actors in the environment do not fully understand the importance of preparing financial reports in accordance with standards. Factors of limited resources, lack of understanding, and the assumption that financial reports are not needed are the main obstacles. This study provides recommendations in the form of simple accounting training that can help business actors prepare financial reports in accordance with SAK EMKM. The implementation of this recommendation is expected to improve accountability, transparency, and overall financial management of trading businesses.

Laporan Keuangan Pada UMKM di Desa Klambir Lima Kebun Kecamatan Hamparan Perak Teuku Radhifan Syauqi; Destari Damanik; Hanif Ramadhan
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 1 No. 2 (2024): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v1i2.43

The purpose of this study is two parts, namely: Assessing the obstacles that hinder businesses in implementing financial recording and difficulties in preparing financial reports in accordance with the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM). Preparing financial reports for Micro, Small, and Medium Enterprises (MSMEs). This study uses a qualitative method with a case study method. The conclusion is that the bag craftsman owned by Mrs. Indra Suriyanti has not been able to prepare financial reports and carry out the accounting cycle properly, this is due to the limitations of the owner as the person responsible for the finances of business activities who do not understand and the absence of human resources who are experts in the field of accounting to be involved in providing insight and training to the owner.

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