Perhitungan PPH UMKM berdasarkan PP 23 tahun 2018 pada Rara Salon

Abstract

The growth of MSMEs in Indonesia is relatively high but it is not accompanied by an increase in tax revenues from these MSMEs. The tax regulations governing MSME taxes are contained in Government Regulation Number 46 of 2013 and Number 23 of 2018. PP number 46 of 2013 regulates final income tax with a rate of 1%, while PP number 23 of 2018 Final PPh decreased to 0.5%. With the decline in the MSME PPh rate, it is expected to be able to stimulate and provide additional income for MSMEs. However, what happens is that the MSME sector's tax revenue is still not maximal, one of the causes is the ignorance of taxpayers regarding the amount to be paid, how to pay and how to report taxes. One of the SMEs in South Tangerang which is the object of research is Salon Rara. The results of this study indicate that the turnover obtained by Rara salon in a year is Rp. 101,645,000, it can be said that the turnover obtained is still very low in a year. Rara salons have a lack of understanding of tax obligations and the limited human resources they have to manage taxation are also obstacles for them in complying with their tax payment obligations and many SME entrepreneurs do not comply with this Government Regulation. The income tax rate for PP No. 46 of 2013 is 1% and the last change in PP No. 23 of 2018 is the final PPh of 0.5%..