STUDI LITERATUR : KEBIJAKAN DAN IMPLIKASI PPH FINAL 0,5% TERHADAP UMKM DALAM RANGKA PENCAPAIAN TARGET PENERIMAAN PAJAK 2018
The enactment of PP 23 of 2018 on July 1, 2018 as a substitute for PP 46 of 2013 is a positive response from the government to complaints by MSMEs. The UMKM tariff, which since 2013 is 1% of gross turnover, has now cut its tax rate to 0.5%.
The purpose of this study, in the form of a literature study was made to determine the policies and implications of applying the Final Income Tax rate for Micro and Small and Medium Enterprises by 0.5 percent which is considered to be able to encourage business activities of small businesses, in order to achieve tax revenue in 2018.
The results of the research literature study in the form of the implementation of this policy can grow the number of MSME taxpayers. In 2017, the UMKM WP was 2.3% (1.4 million of the 60 million SMEs). On the other hand, the implementation of the policy has a negative impact on state revenues, estimated to decrease by Rp1-1.5 trillion during July-December 2018. In order to be effective, the Government must assist MSME players in their utilization and prepare strategies to deal with various policy barriers, through bookkeeping socialization simple and easy-to-understand and affordable taxation applications, especially micro-entrepreneurs spread across Indonesia.