Implementasi Peraturan Pemerintah Nomor 55 Tahun 2022 tentang Penyesuaian Pengaturan di Bidang Pajak Penghasilan (Dampak Penghapusan Pajak Final terhadap Keberlanjutan dan Pertumbuhan Usaha Mikro, Kecil, dan Menengah)

Abstract

This scientific work investigates the consequences of eliminating the final tax rate on MSMEs with a focus on the implications for sustainability and growth of this sector. Through a literature review and policy analysis approach, this research describes the effects of changes in tax policy on the level of investment, innovation and competitiveness of MSMEs. By taking these dynamics into account, this research aims to provide in-depth insight into the potential positive and negative impacts of final tax reductions on MSMEs as well as recommendations for implementing sustainable tax policies and stimulating the growth of the MSME sector. This research was carried out using a literature review method which involved theoretical and empirical analysis from various literature sources related to taxation, economic policy and the growth of MSMEs. The literature review identified recent developments in tax policy that lead to economic inclusion, including specific steps taken by the government to support MSMEs. This scientific work highlights the impact of eliminating the final tax rate from 0.5% to 0% on MSMEs with a turnover of under 500 million. The implications of this work provide a clearer view of the elimination of final taxes as a strategic instrument to support inclusive and fair economic growth, as well as providing guidance for policy makers, academics and practitioners in designing tax policies that are responsive to current economic dynamics.