Implementasi PP No. 46 Tahun 2013 dalam Meningkatkan Kepatuhan Wajib Pajak Usaha Mikro, Kecil dan Menengah (UMKM) Di Kantor Pelayanan Pajak Pratama Kendari

Abstrak

This study aims to determine and explain the implementation of PP No. 46 of 2013 in improving compliance of the Micro, Small and Medium Enterprises (MSMEs) Taxpayers at the Pratama Tax Office Kendari. The type of data used in this study are qualitative and quantitative data. Data collection methods used are library study methods, documentation and interviews. The analytical method used in this research is descriptive analysis method.The results of this study indicate that the number of compulsory MSMEs registered in Kendari Primary Tax Office continues to increase every year since PP No. was implemented. 46 of 2013, but the number of registered MSMEs taxpayers is not followed by the number of taxpayers who pay taxes, where the number of taxable UMKM tax payers at Kendari Pratama KPP fluctuates every month with very less criteria, namely in the range 0.58% to 12 , 73% even though the tax revenue has increased every year.Keywords: PP No. 46 of 2013, Compliance with Taxpayers, MSMEs