| NIM | C1L010037 |
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| Namamhs | IVAN SETIA PURWADI |
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| Judul Artikel | THE EFFECTS OF PERCEPTION AND TAX KNOWLEDGE OF SMALL AND MEDIUM ENTERPRISE IN BANYUMAS REGENCY ON THE COMPLIANCE OF CURRENT INCOME TAX PAYMENTS (PP NO 47 TAHUN 2013) COMPARED WITH (UU PS. 17 NO 36 TAHUN 2008)
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| Abstrak (Bhs. Indonesia) | The plan to make SMEs as a focus or target of taxation has been heard since the middle of 2011.During that time, the data sources indicated that SMEs contribute to over 61% of Gross Domestic Product, but its contribution to total tax revenue is only 5%. In a leaflet issued by the General Director of Taxation, income tax levied at 1% of gross/turnover. This regulation seems to cause a lot of pros and cons. This regulation was actually held to facilitate the taxpayers in the calculation of tax payments.but, Some people assumed that the taxation of SMEs amounted to 1% of turnover is considered unfair for the entrepreneurs in SMEs’ sector, especially when viewed from the scale of SMEs that mostly are small. Turnover is not necessarily a profit, if they suffered losses and had to pay taxes as well, this will put a burden on SME taxpayers. This phenomenon is in line with a theory of power to bear, where the tax burden should be equal for both (two) sides, which in this context is between SMEs and government. SMEs feel that the calculation of the tax burden is not in accordance with the capacity of their businesses, so it is considered unfair. This research is intended to analyze the influence of perception and knowledge on the compliance of income tax payment as well as comparing with previous regulations that is income tax on UU article 17 No. 36 of 2008. This research was using a questionnaire to obtain the data. Population in this research are SMEs in Banyumas regency There were 72 of SMEs chosen as respondents. This research used purposive sampling method. Data analysis method used SmartPLS. The result of hypothesis testing conclude that: 1) perception ad tax knowledge have a significant influences on the compliance of tax payment according toUU article 17No.36 of 2008 2) perception have a significant influences on the compliance of tax payment according to Government Regulation No. 46 of 2013 while Tax Knowledge have a positive influence,but not significance. 3) that there are no significant differences between the perceptions of the taxpayer on the compliance of income tax payments according to article No. 17, paragraph 1 of 2008 with the taxpayer's perception of tax payment on income tax under the government regulation No. 46 of 2013. |
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| Abtrak (Bhs. Inggris) | The plan to make SMEs as a focus or target of taxation has been heard since the middle of 2011.During that time, the data sources indicated that SMEs contribute to over 61% of Gross Domestic Product, but its contribution to total tax revenue is only 5%. In a leaflet issued by the General Director of Taxation, income tax levied at 1% of gross/turnover. This regulation seems to cause a lot of pros and cons. This regulation was actually held to facilitate the taxpayers in the calculation of tax payments.but, Some people assumed that the taxation of SMEs amounted to 1% of turnover is considered unfair for the entrepreneurs in SMEs’ sector, especially when viewed from the scale of SMEs that mostly are small. Turnover is not necessarily a profit, if they suffered losses and had to pay taxes as well, this will put a burden on SME taxpayers. This phenomenon is in line with a theory of power to bear, where the tax burden should be equal for both (two) sides, which in this context is between SMEs and government. SMEs feel that the calculation of the tax burden is not in accordance with the capacity of their businesses, so it is considered unfair. This research is intended to analyze the influence of perception and knowledge on the compliance of income tax payment as well as comparing with previous regulations that is income tax on UU article 17 No. 36 of 2008. This research was using a questionnaire to obtain the data. Population in this research are SMEs in Banyumas regency There were 72 of SMEs chosen as respondents. This research used purposive sampling method. Data analysis method used SmartPLS. The result of hypothesis testing conclude that: 1) perception ad tax knowledge have a significant influences on the compliance of tax payment according toUU article 17No.36 of 2008 2) perception have a significant influences on the compliance of tax payment according to Government Regulation No. 46 of 2013 while Tax Knowledge have a positive influence,but not significance. 3) that there are no significant differences between the perceptions of the taxpayer on the compliance of income tax payments according to article No. 17, paragraph 1 of 2008 with the taxpayer's perception of tax payment on income tax under the government regulation No. 46 of 2013. |
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| Kata kunci | Perception, Tax Knowledge, article 17 UU No. 36 of 2008, Government Regulation No. 46 of 2013 |
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| Pembimbing 1 | Drs. Sugiarto M. Si, Ak. |
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| Pembimbing 2 | Drs. Saras Supeno M. Si, Ak. |
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| Pembimbing 3 | Dr. Wita Ramadhanti M. SA, Ak. |
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| Tahun | 2015 |
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| Jumlah Halaman | 21 |
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| Tgl. Entri | 2015-02-17 08:38:27.066775 |
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