ANALISIS EFEKTIVITAS SOSIALISASI PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 TENTANG PAJAK PENGHASILAN BAGI UMKM DI KOTA KENDARI (Studi Pada Kantor Pelayanan Pajak Pratama Kendari)

Abstrak

The purpose of this studyt to analyze the effectiveness of socialization Government Regulation No. 46 Tahun 2013 conducted by KPP Pratama Kendari and to analyze the trend of Income Tax Revenue after the Socialization of Government Regulation No. 46 Tahun 2013. This study used primary data and secondary data. Primary data obtained from respondents who already know the Government Regulation No. 46 Tahun 2013 by direct socialization or media, and secondary data obtained from KPP Pratama Kendari.This study used the descriptive analysis method. In this method the researchers trying to describe the level of effectiveness of the results of socialization conducted by KPP Pratama Kendari by using the scale liqueur. And also to see the tax revenue from the results of socialization that used trend analysis.The results showed that the socialization of Government Regulation No. 46 Tahun 2013 conducted by KPP Pratama Kendari is effective. This is indicated by a score of 79.96 percent. This result is reinforced by the trend of income tax revenue that has been increasing from year to year.