PERAN AKUNTANSI SEBAGAI SOLUSI ATAS KETIDAKADILAN PENGENAAN PAJAK BAGI UMKM, BENARKAH?
Abstract
This study aims to explore the provision of tax incentives and to uncover the important role of accounting towards imposing a fair tax on SMEs. Using an interpretive paradigm with in-depth interview research methods to cross-sector SMEs, tax authorities, and academics. The results showed that the food and service sector experienced a downturn, while the commodity coffee and coffee cafes experienced an increase. As a result, the imposition of PP 23/2018 along with incentives brakes the principle of horizontal equity considering that entrepreneurs with the same sales revenue do not necessarily have the same net income. Furthermore, the implementation of SAK EMKM is still neglected by the implementation of SMEs apart from not understanding accounting, the use of accounting according to standards is considered costly. The implication of this research is to suggest the government provide an accounting system based on SAK EMKM and to use these data records to create horizontal equity on SME's tax impositionReferences
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