Potensi Pajak Pelaku UMKM Digital dan Kewajiban Zakat

Abstract

This era of digitalization has encouraged the growth of MSMEs. The large number of digital MSMEs has not been comparable to tax revenues from MSMEs. The government issued a new policy on the taxation of MSMEs contained in PP No. 23 of 2018. The applicable tax rate for MSMEs in the PP is 0.5% and takes effect as of July 1, 2018. This policy aims to stimulate MSME businesses, encourage community participation and knowledge of taxation. The qualitative data analysis technique is done by collecting, sorting and analyzing data, and finally concluding the data. Based on the results of in-depth interviews with six respondents, there were three respondents who already knew about the new tariff, and three respondents did not know. Respondents appreciated the new policy by reducing tax rates for these MSMEs. The Tax Service Office must provide socialization and assistance to MSMEs to foster tax awareness and compliance, so that after the 0.5% tariff limit expires and apply standard bookkeeping, MSME players can carry out their tax obligations. Of all respondents, the obligation of zakat is carried out. Tax obligations are different from zakat, but the government needs to consider again for MSME actors who have paid their zakat so they no longer pay taxes, with provisions on zakat payments made with evidence on BAZNAS.