Abstract
In 2013 the business circle was struck by the new tax rules, namely Government Regulations PP No. 46, 2013 on taxation regulations among UKM (SME’s) / Small Medium Enterprises but the strong allegations issued PP 46 of 2013 is because the potential tax revenue from the sector of UKM has not been explored to the fullest. By the required by the taxpayer related PP. No. 46 of 2013 uses several variables, namely taxes, taxes, taxes and tax benefits. The object of this research is the perpetrators of UKM (SMEs) in Makassar City who do 40 people using quantitative analysis and quantitative analysis. The result of this research indicates that the perception of justice tax has a significant effect as well as the most dominant variable affecting taxpayer compliance, taxability perception has a significant adverse impact on taxpayer compliance, tax perception simplicity has no significant impact, taxpayer's judgment is not valid in testing. The overall coefficient of determination contributes 26.5%.
Highlights
In 2013 the business circle was struck by the new tax rules, namely Government Regulation no. 46, 2013 on taxation laws among SMEs1.The new tax regulation is claimed to facilitate tax payments by taxpayers in Indonesia, especially the primary target of this Government Regulation is among SMEs (Small and Medium Enterprises
In some socialisations by the Directorate General of Taxation, illustrations are often given that this regulation should be more acceptable to SMEs because previously taxpayers are charged 25% of net profit with a static calculation with a profit margin of 7%
Determination coefficient obtained the R2 value of 0.265 which means that the perception of taxability, perceptions of tax justice, and the opinion of the simplicity of taxes contribute to taxpayer compliance is 26.5% while the remaining 73.5% taxpayer compliance is influenced by other factors
Summary
In 2013 the business circle was struck by the new tax rules, namely Government Regulation no. 46, 2013 on taxation laws among SMEs1.The new tax regulation is claimed to facilitate tax payments by taxpayers in Indonesia, especially the primary target of this Government Regulation is among SMEs (Small and Medium Enterprises). Government Regulation no 46 of 2013 is driven more by the spirit to facilitate the Director General of Taxes in enforcing tax rules, especially for taxpayers who avoid obligations. In 2017, the Fiscal Policy Office (BKF) of the Ministry of Finance revealed that the review of changes in the calculation of Income Tax Rate (PPh) in the form of final tax rate or not, is still being discussed together with the Directorate General of Taxation (DGT), especially regarding the implementation of Government Regulation No 46 year 201318 in (Majalah UKM, 2014). Tahun 2013 Tidak Adil Dan Tidak Pro Pengusaha Kecil, ibid CNN Indonesia.com (2017) Pemerintah Masih Godok Perubahan Tarif Pph Final. Government Regulation no. 46 the year 2013 on taxpayer compliance of SME actors from the aspects of tax justice, ease of tax reporting, and simplicity in tax reporting
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