Pengaruh Implemetasi Peraturan Pemerintah No. 23 Tahun 2018 Terhadap Kepatuhan Wajib Pajak Badan Usaha Mikro Kecil Dan Menengah (UMKM) Pada Kantor Pelayanan Pajak Pratama Medan Petisah

Abstract

ABSTRACT The purpose of writing this thesis is to find out how the influence after the implementation of Government Regulation No. 46 of 2013 became Government Regulation No. 23 of 2018 in the Medan Petisah Tax Service Office and is one of the requirements in completing the education of three Social Science diploma programs at the Panca Budi Development University. Data collection methods used in the preparation of the Final Task is a sampling method and interview method. The sampling method in this study is the saturation sampling technique totaling 19 UMKM Agency Taxpayers registered at Medan Petisah KPP. Data were collected through direct interviews and with documentation in the Medan Petisah KPP. The data analysis technique in this research is descriptive analysis. The results of this study are that UMKM Taxpayer Knowledge is still low with the Government Regulation No. 46 of 2013 the basis for imposing a tax rate of 1% and its implementation is still not fully implemented because of the lack of socialization to the public and this regulation is considered burdensome to business actors resulting in losses , but with the Government Regulation No.23 of 2018 many Taxpayers know clearly the technical implementation and the effect for the future at a rate of 0.5%. Keywords: PP No. 23 of 2018, PP No. 46 of 2013, and Taxpayers