Analisis terhadap Penerapan Peratuaran Pemerintah No. 46 Tahun 2013 tentang Pajak Penghasilan terhadap Usaha Mikro, Kecil dan Menengah (UMKM)

Abstract

This thesis research aims to analyze Government Regulation Number 46 of 2013 concerning Income Taxes of MSMEs (Micro, Small and Medium Enterprises) in their application to the community, Especially Around Binjai City. Background Government Regulation Number 46 Year 2013 appears to provide administrative convenience for individual taxpayers and corporate taxpayers who have certain gross income, the application of final income tax is determined based on consideration of the need for simplicity in tax collection to facilitate administration for Taxpayers as well as the Directorate General of Taxes, in performing Calculations, Statements, and Reporting of Income Tax owed. This study uses a type of Normative Juridical Law research as a conceptual study of the meaning and purpose of various national law regulations relating to Government Regulation Number 46 of 2013, the Approach Method is done by a Normative Juridical approach that is approach to the problem by reviewing various legal aspects, opinions - Legal opinions are juxtaposed with the Discussion Material of Government Regulation Number 46 of 2013. The results of the study show that there is a lack of synchronization in the implementation of Government Regulation Number 46 of 2013 seen by the principle of fairness in MSMEs at the Pratama Binjai Tax Service Office. Gross Taxpayers are not from Margin. Both of these policies violate the concept of NonTaxable Income as a minimum cost to survive in accordance with the Minister of Finance Regulation 122/MFR.010/2015 concerning the adjustment of NonTaxable Income. Third Government Regulation Number 46 of 2013 still imposes a tax on MSMEs whose business activities are loss, meaning that Government Regulation Number 46 of 2013 is contrary to the Directorate General of Taxes Circular Number 03/Officer.31/2004 concerning Compensation for Losses.