| dc.identifier.citation | Arikunto, Suharsimi. 2004, Prosedur Penelitian Suatu Pendekatan Praktik, Edisi IV, Rineka Cipta, Jakarta. Booker, H. S., 1945, Income Tax and Incentive to Effort, Economica, New Series, Vol. 12, No. 48. (Nov.), pp. 243-247 Choiruman, Ahmad, 2004, Pemeriksaan Pajak Masa Depan, http://www.indodigest.com/indonesia-specialthoughts-106.html Goolsbee, Austan, 2000, What Happens When You Tax the Rich? Evidencefrom Executive Compensation, The Journal of Political Economy, vol. 108, NO.2 (April), pp.352-378 Febrilyantri, Candra. 2014. Persepsi UMKM di Kota Malang Terhadap Pemberlakuan Peraturan Pemerintah Nomor 46 Tahun 2013 Tentang Pajak Penghasilan Atas Penghasilan yang Diterima atau Diperoleh Wajib Pajak yang Memiliki Peredaran Bruto Tertentu. Skripsi, Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Malang. Fany Inasius, 2014. diterbitkan di harian Kompas tanggal 7 Maret tahun 2014 Gapura, 2015.Media Informasi semen Indonesia. No. 16. Th. XVI. Februari. Penerbit Semen Indonesia. Martfianto, Roy. 2013. Pajak 1% Untuk UMKM: Hadiah Atau Hukuman ? Widyaiswara BDK Jogjakarta Media Akuntansi, 2015. Kerja Keras Kejar Pajak. Maret –April 2015. IAI Moloeng, 1998. Metodologi Penelitian. Remaja Pusdakarya. Bandung Ni Luh Supadmi. 2006.Meningkatkan Kepatuhan Wajib Pajak melalui Kualitas Pelayanan, http://ejournal.unud.ac.id/abstrak/ok%20supadmi.pdf Rani dan Sayahdan, 2014. Dimensi Keadilan Atas Pemberlakuan PP No. 46 Tahun 2013 dan Peningkatan Kepatuhan Wajib Pajak. Prosiding Simposium Nasional Perpajakan 4 Resyniar dan Pusposari, 2013. Persepsi Pelaku Usaha Mikro Kecil Menengah (UMKM) terhadap Penenrapan PP No. 46 tahun 2013. www.google.com | in_ID |
| dc.description.abstract | The Government through the Directorate General of Taxation issued a policy in 2013 in
the form of Government Regulation (PP) Number 46 of 2013 regarding the application of a flat
rate of 1% on any business that has a maximum income of Rp. 4.8 billion. Application of PP 46 in
2013 will inevitably have to be done by all trained partners or SMEs in Indonesia, which has a
turnover of under Rp. 4.8 billion. In the period of the commencement of the year 2013 until today
of course there are various phenomena in the field. Therefore, this study aimed to describe the
behavior of the partners in addressing the implementation of PP 46 in 2013.
This study used a qualitative approach with intrepetif perspective. The qualitative
approach is research done in certain settings that exist in real life (naturally) with the intent to
investigate and understand the phenomenon: what happened, why it happened and how it
happened ?. The main objective of qualitative research is to make a fact easily understood
(understandable) and that allows (by model) can generate new hypotheses. Based on pre-defined
criteria, this study used the key person in approaching research informants. While the mention of
the name of the informant, the author uses a pseudonym, which means that the author will not use
the real names of informants, but pseudonyms or initials.
These results indicate that: 1) the level of compliance with tax obligations established
partners is low (2) trained partners PT. Semen Indonesia (Persero) Tbk found socialization of
Regulation No. 46 Year 2013 is still not evenly distributed (3) The majority of trained partners PT.
Semen Indonesia (Persero) Tbk do not agree with the change in the basic rate of tax calculation
because it tends to increase the taxes payable (4) trained partners stated that the tax calculation
by using PP 46 in 2013 are likely to make them behave in order to manipulate its sales turnover
exceeding Rp. 4.8 billion. | in_ID |
