PROSEDUR PEMBAYARAN DAN PELAPORAN PPH FINAL UNTUK WAJIB PAJAK UMKM BERDASARKAN PERATURAN PEMERINTAH NO 23 TAHUN 2018

Septian, Rezki Tawakal (2020) PROSEDUR PEMBAYARAN DAN PELAPORAN PPH FINAL UNTUK WAJIB PAJAK UMKM BERDASARKAN PERATURAN PEMERINTAH NO 23 TAHUN 2018. Diploma thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

This Final Assignment report was prepared by Rezki Tawakal Septian, Student Identification Number 1741211026, with the tittle “Payment Procedure and Reporting of Final Income Tax for UMKM Taxpayers Based on Government Regulation Number 23 of 2018” This report was prepared based on the results of research conducted by the author at Kantor Pelayanan Pajak (KPP) Pratama Sukabumi. Income Tax Article 4 paragraph 2, or what is known as Final Income Tax, is income tax that is final (terminated) so that it cannot be credited (deducted) from the total income tax payable at the end of the tax year. the final income tax objects is prizes in the form of lotteries or sweepstakes, construction services businesses, land and building leases, as well as income that is imposed on gross income or 0.5% Final Income Tax for UMKM. Provisions regarding 0.5% Final Income Tax are further regulated in Government Regulation Number 23 of 2018 concerning Income Taxes received by taxpayers who have certain income. Taxpayers who have a certain gross income are individual taxpayers, corporate taxpayers in the form of cooperatives, limited partnership, firms, or limited liability companies that earn income with gross income not exceeding Rp 4,800,000,000 in one tax year. Government Regulation Number 23 of 2018 (PP 23 2018) is a replacement from the previous regulation, namely Government Regulation Number 46 of 2013 (PP 46 2013). The main point from changing PP 46 2013 to PP 23 2018 is the change in rate that were originally from 1% to 0.5%. Reducing UMKM Final Income Tax so that UMKM actors not feel burdened with high taxes, so this policy is expected so that UMKM actors can play an active role in formal economic activities and provide convenience in carrying out their tax obligations. The purpose of the authors carry out this research is to find out how to settle the UMKM Final Income Tax procedures. starting from doing calculations, payments, to reporting annual Notifications letter (Letter of Notification). In the process of completing the UMKM Final Income Tax the Taxpayer must first calculate, by way of each income or gross income earned each month multiplied by the rate in PP 23 of 2018 of 0.5%. After that, the taxpayer must create a billing code to get a tax payment slip that can be used for payments or reporting to banks or post offices. For annual reporting, taxpayers can use the E-Form through the djponline.pajak.go.id page and reporting is done no later than 3 months for individual taxpayers and 4 months for corporate taxpayers in the coming year.

Item Type: Thesis (Diploma)
Uncontrolled Keywords: Procedure, Payment, Reporting, UMKM Final Income tax, Government Regulation Number 23 of 2018
Subjects: H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi > D3 Perpajakan
Depositing User: Perpus ID UMMI
Date Deposited: 12 Oct 2022 02:16
Last Modified: 12 Oct 2022 02:16
URI: http://eprints.ummi.ac.id/id/eprint/2744

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