Pengaruh Penerapan Peraturan Pemerintah Nomor 46 Tahun 2013 Terhadap Jumlah Wajib Pajak dan Penerimaan Pajak Penghasilan UMKM pada Kanwil Direktorat Jenderal Pajak Sumatera Utara I

Abstract

This research was conducted to determine the effect of differences before and after the application of Government Regulation Number 46 of 2013 on the Number of Tax payers and Income Tax Receipts of UMKM in the Regional Office of DJP SUMUT I (One). The population in this study is the number of tax payers and receipts of UMKM income tax in KPP Pratama Binjai, KPP Pratama Medan Barat, and KPP Pratama Medan Belawan. The study was conducted in 2018. This study uses a sample of data sources, namely the number of tax payers and UMKM income tax receipts from 2010 to 2017. Data collection is done by interview method, and documentation. The data analysis technique used is comparative analysis techniques. To describe the results of the study using a comparative method using the ANOVA test (Analysis OF Variance) with a type of Multivariate Analysis of Variance. The hypothesis test used is the Partial Significance Test (Test Statistic t). The results of this study indicate that there is a significant effect of implementation Government Regulation Number 46 of 2013 on the number of tax payers in KPP Pratama Medan Belawan and KPP Pratama Medan Barat. However, there is no significant effect before the Implementation of Government Regulation Number 46 of 2013 on the number of tax payers in KPP Pratama Binjai. There is a significant effect of the application of Government Regulation No. 46 of 2013 on UMKM Income Tax Receipts in KPP Pratama Binjai, but there is no significant influence before the adoption of Government Regulation Number 46 of 2013 on UMKM Income Tax receipts in KPP Pratama Belawan and KPP Pratama Medan Barat. There were significant differences before and after the application of Government Regulation Number 46 of 2013 on the number of tax payers in KPP Pratama Medan Barat and KPP Pratama Medan Belawan, but there were no significant differences before and after the application of Government Regulation Number 46 of 2013 on Income Taxes for UMKM at KPP Pratama Binjai.