TAX DIFFERENCES WILL BE BEFORE AND AFTER APPLICATION OF PPh Final UMKM DIY

Abstract

This research was conducted to determine the ratio between the tax payable before and after the change in PP No. 46 Tahun 2013 towards UMKM in the Special Region of Yogyakarta. The government always strives to supervise, analyze, review and improve administration so that it can lead to better tax services. One of the efforts to improve the tax system by the government is to issue Government Regulation Number 46 Tahun 2013. The purpose of this arrangement is to increase compliance with voluntary tax compliance and encourage the contribution of state revenues from the UMKM sector. Taxpayers who receive or earn income from businesses that have a certain gross circulation, to make calculation, deposit, and report income tax owed. This research is quantitative which uses secondary data. The sample used in this study is in the form of UMKM actors who have gross not exceeding 4.8 billion per year. This researcher uses a tool in the form of statistical software to do a different test t-test using SPSS 16. Based on the results of the analysis that has been done shows that the most significant difference between the tax payable before and after the application of PP No. 46 Tahun 2013.