<![CDATA[The aim of this research was to determine how the implementation taxation of the final Income Tax 1% on Micro, Small, Medium Enterprises associated with PP 46 in 2013 in the STO Ciawi, Bogor, in addition to knowing the effectiveness of its implementation. Research methodology is normative juridical research supported by sociological research that is based on the facts in the field. Data collection techniques in this research was done in two ways: research literature, and distribution questionnaires to respondents, fiskus and the taxpayer of Micro, Small, Medium Enterprises, as supporting data for measure the level of effectiveness. Results of this study was overall has been implemented in accordance with the procedure, just still not maximal and has not been effective because it is based on the analysis of 6 indicators is an elaboration of goals and expectations to be achieved with the implementation of PP No. 46 in 2013, only the 1st indicators and 5th by the majority of respondents acknowledged being met, while for the 4 other indicators have not been met .]]>
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