Enactment Of Government Regulation Research Articles

The Effectiveness of the Government Regulation Concerning Franchises in Resolving Franchise Business Disputes in Indonesia

<p>Franchising is a business system that is growing with the current in Indonesia and the legal relationship between the franchiser and the franchisee is regulated in a contract that regulates the rights and obligations of the parties who have a relationship to comply with the contents of the agreement, which if violated can have consequences for the future law according to the agreement in the franchise agreement. Since the enactment of Government Regulation No. 42 of 2007, franchise business disputes still occur in Indonesia, such as abuse of franchisor authority, quality of technical and managerial support provided by franchisors to franchisees, and unfairness in profit sharing between franchisees and franchisees. This study aims to examine the effectiveness of Government Regulation No. 42 of 2007 as a legal basis for resolving franchise business dispute cases in Indonesia. The research method used is normative legal research with a literature study approach. The results showed that Government Regulation No. 42 of 2007 is a regulation that regulates the mechanism for resolving business disputes in Indonesia, including in the case of franchise business disputes. This research also identifies several challenges that may be faced in the application of Government Regulation No. 42 of 2007 in resolving franchise business dispute cases, such as the complexity of the dispute resolution process, limited access to dispute resolution institutions, and low awareness and understanding of business people regarding the dispute resolution mechanism regulated in the regulation. Steps are needed such as counseling and persuasive approaches to franchise business actors regarding the importance of resolving business disputes through the mechanisms regulated in the regulation, monitoring, and evaluation of the dispute resolution process carried out by the appointed institution.</p>

Perbuatan Melawan Hukum Yang Mengakibatkan Akta Jual Beli Batal Demi Hukum (Studi Kasus Putusan Mahkamah Agung Nomor 1615 K/PDT/2020)

In conducting the sale and purchase of land, material requirements must be met followed by formal requirements, namely the deed of sale and purchase is drawn up and signed by the parties before the Land Deed Making Officer. The deed of sale and purchase serves as evidence that a binding agreement and agreement have been made among the parties involved, confirming the transfer of land rights accompanied by the payment of the price, thereby making the recipient of the rights or the buyer the new holder of the rights. This study aims to examine a tort of transferring land rights without the knowledge of the landowner in the case of Supreme Court Decision Number 1615 K/Pdt/2020, and the transfer of land rights based on national land law. The research method used in this study is normative legal research. This study resulted in the conclusion that the legal considerations and the judge's decision in the Supreme Court Decision Number 1615 K/Pdt/2020 were appropriate, proving that the Defendants had engaged in a tort under Article 1365 of the Civil Code, which resulted in the transfer of ownership rights without the knowledge of the Plaintiff. Since the enactment of Government Regulation No. 10/1961, which was later amended to Government Regulation No. 24/1997 concerning Land Registration, the sale and purchase transactions are conducted in the presence of authorized Land Deed Officers who have the authority to create the deed. The conclusive evidence of a transfer of the rights from the seller to the buyer, along with the payment of the agreed-upon price, is established by the executed deed of sale and purchase between the involved parties. Therefore, the relevant sale and purchase transaction has been carried out in a tangible manner.

Legal Policy of Halal Products for the Development of Small and Micro Enterprises after the Enactment of Government Regulation in Lieu of Law No. 2 of 2022 on the Job Creation

This study aims to examine the legal policy on halal products for micro, small, and medium enterprises (MSMEs) after the enactment of Government Regulations in lieu of Law No. 2 of 2022 concerning Job Creation. To meet the demand for halal products, government policy is needed to simplify the halal product submission system while maintaining its production by MSMEs in Indonesia. Based on data from the Indonesian Statistics Agency, Indonesia is a Muslim country with 237.53 million Muslims, accounting for 86.9% of the total population. This indicates a significant need for halal products. MSMEs are one of the sources of halal products; hence, the government needs to enact laws that facilitate their production procedures. Objectively, the requirement to have halal certification, as mentioned in Article 4A of Government Regulation in Lieu of Law No. 2 of 2022 concerning Job Creation, is based on halal declarations from MSME actors. These actors make halal declarations based on the guidelines set by the Halal Product Guarantee Agency (BPJPH). The ratification of this regulation aims to strengthen MSMEs and support the increase in halal products. Therefore, a legal approach based on primary legal materials related to legislation and secondary legal materials based on documents that support this study was adopted. In addition, data from the Ministry of Cooperation, Micro, Small, and Medium Enterprises reveal that there are 8.71 million MSMEs in Indonesia. This potential needs to be facilitated by policies to simplify the production of halal products with a measurable process based on statutory provisions.

Change in The Status of A Certain Time Work Agreement to An Indefinite Time Work Agreement after Government Regulation in Lieu of Law Number 2 of 2022 Concerning Job Creation Takes Effect

The enactment of Government Regulation in Lieu of Law Number 2 of 2022 concerning Job Creation removes the derivative regulatory provisions of Law Number 11 of 2020 concerning Job Creation related to the Employment cluster. The change in status of a Fixed Time Work Agreement (PKWT) to an Unspecified Time Work Agreement (PKWTT) is regulated by Law Number 13 of 2003 concerning Manpower which generally regulates violations of work agreements in writing and in Indonesian language as a minimum and extension of work agreements, the period of the work agreement can change the status of PKWT to PKWTT. The aims are; (1) analyze and explain the implementation of PKWT to become PKWTT before the Government Regulations in Lieu of Law Number 2 of 2022 concerning Job Creation and Law Number 11 of 2020 concerning Job Creation come into effect, and (2) analyze and explain the change in PKWT status to PKWTT after the Government Regulation in Lieu of Law Number 2 of 2022 concerning Job Creation came into effect. This legal research is Normative/ Doctrinal Research. The results show provisions for changing PKWT to PKWTT are important because it relates to how workers have clarity in carrying out the daily work given by employers. Government Regulation in Lieu of Law Number 2 of 2022 concerning Job Creation does not yet have derivative regulations and vacate the provisions of Government Regulation Number 35 of 2021 concerning Work Agreements for Specific Periods, Outsourcing, Working Time and Rest Time, and Termination of Employment.

Voluntary Disclosure Program (VDP) in the eye of Tax Official

This article aims to analyze the background, concept and what is expected from The Voluntary Disclosure Program from the perspective of Tax Officials. VDP is a result of the Automatic Exchange of Information (AEOI) agreement between countries. VDP is steps taken by the Indonesian Government to put AEOI to practice by releasing Law Number 9 Of 2017 On Enactment Of Government Regulation In Lieu Of Law Number 1 Of 2017 On Access To Financial Information For Tax Purposes To Become Law. Government to increase Tax Compliance in Indonesia. The Government regulates the implementation of VDP through Law Number 7 of 2021 concerning Harmonization of Tax Regulations (UU HPP), and the technical implementation is regulated in Regulation of MoF No. 196/PMK.03/2021 concerning Procedures for Implementing the Taxpayer Voluntary Disclosure Program. The voluntary Disclosure Program (VDP) gives taxpayers opportunities to disclose tax obligations that have not been fulfilled voluntarily through the payment of income tax based on the disclosure of their assets.

Analisis Pemanfaatan Komoditi Kelapa Sawit terhadap Produk Domestik Regional Bruto (PDRB) Sub Sektor Perkebunan dengan Memperhatiakn Aspek Lingkungan di Provinsi Kalimantan Selatan

This research was conducted to determine how much influence the Oil Palm Commodity has on GRDP growth, especially in the Plantation Sub-Sector in South Kalimantan Province, and to find out how much influence oil palm has on the environment so that it calculates the Green GRDP.Data was collected from various sources, including the Central Bureau of Statistics, NASA aerospace, Bank Indonesia, the Intergovernmental Panel on Climate Change, NOAA, World Wildlife Fund (WWF) , Greenpeace, the Palm Oil Association, BBC, PT. Perkebunan Nusantara 5. This research uses the calculation of Depletion, Environmental Degradation, and Depreciation which is used to identify the amount of value to be obtained by Green GRDP, which is expected to contribute and in line with the enactment of Government Regulation No. 46 of 2017 concerning Environmental Economic Instruments.This study finds that the Sub-Sector of Oil Palm Commodity Plantation is sufficient to contribute to the value of conventional GRDP in South Kalimantan Province. The implementation of Green GRDP is expected to be implemented in every district / city in South Kalimantan Province in order to create a sustainable use of natural resources.

Regulations In Liew Of Statutes In States Of Emergency In Indonesia

The enactment of a Government Regulations in Lieu of Laws during states of emergency raises problems. This is evident so in the enactment of Government Regulation in Lieu of Law No. 1 of 2020 which was formed based on an emergency but used the framework of normal legal regime. Such has led to legal uncertainty and is hence vulnerable to abuse. This research was conducted to answer the problems regarding: the application of emergency laws in Indonesia and the government regulations in Lieu of Laws during states of emergency. This paper used normative legal research conducted by means of statutory, case study, and conceptual approaches. The study concludes that there have been some developments in the application of emergency law in Indonesia, since the status of the current public health emergency s is categorized as an emergency that must be responded to by legal regime in a state of emergency. From the aspect of legal regulation, it is apparent that there are various forms of emergency laws in Indonesia, and each of these legal forms has a different impact on the regulation and its legal binding power. However, the diverse arrangements of emergency laws are not supported by the standard concepts of the state of emergency and these arrangements tend to overlap which has caused ambiguity in the arrangement of emergency law in Indonesia. government regulations in lieu of laws that are stipulated the states of emergency bear the status of emergency regulations. Therefore, the issuance of a government regulations in lieu of Las in the state of emergency must comply with the legal principles of the state of emergency. On this basis, the issuance of government regulations in lieu of laws in the state of emergency must firmly determine the period of its validity as a way to ensure that the existence of the government regulations in lieu of laws does not create legal uncertainty.

Analisis Terhadap Penghapusan Proses Peradilan Dalam Pembubaran Organisasi Kemasyarakatan (Studi Peraturan Pengganti Undang-Undang No 2 Tahun 2017)

This paper aims to review the changes in the role of the judiciary in the dissolution of social organizations through the enactment of Government Regulation in Lieu of Law Number 2 of 2017 on Amendments to Law Number 17 of 2013 on Community Organizations (‘Perppu on Ormas’). This study is focused and limitated to the following question: how is the human rights point of view on the abolition of the judicial process in the right to freedom of association and its implications in Government Regulation in Lieu of Law Number 2 of 2017 on Amendments to Law Number 17 of 2013 on Community Organizations? The method used in this research is normative juridical research by studying and analyzing research objects based on qualitative data. The results of the research conclude that negating the function of the judiciary can have an impact on the recognition and protection of human rights, considering the forms of limitations, especially those regulated by law, must be tested through the judiciary mechanism to prevent the violation of that human rights. With the enactment of the Perppu on Ormsa which alters the process of revocation of legal entity status which initially had to go through a judicial process and has permanent legal force (inkracht van gewijsde), to revocation of legal entity status does not require a court decision and can be carried out by the government (as executive body) on the basis of the principle contrarisu actus is a legal policy that is inappropriate according to theory of limitations on human rights. This is due to the view that rights are not an offering from the State and this concerns the right to freedom of association and gathering

PERLINDUNGAN HUKUM ATAS PEMBERIAN LISENSI DI TANJUNG PINANG FRANCHISE

The research is motivated the lack of law protection on giving a license agreement after the enactment regulation No. 42 0f 2007 pertaining of Franchise. The issue of Franchise’s awareness level of its right is quiteweak and it caused an inaccuracy in doing accept all the terms directly. The type is observation research, by surveying or observing straight yo the location with interview as a tool in collecting the data. Whereas, the characteristic of this research descriptive; means that the author tries to give a detail description about implementing legal protection of the giving license agreement after the enactment of government regulation No. 42 of 2007 pertaining to franchise. Based on the result of this research, it can be concluded that implementing of legal protection for franchise hasn’t worked properly. This is evidenced by the amount of franchise rights which is not fulfilled by the franchisor in the agreements that’s franchisee doesn’t even know. This one is because of this one is due to the lack of government’s surveillance and the other authorized party on franchisor rights.

Peran Publik dalam Mendorong Kinerja Media Layanan Publik dalam Mewujudkan Watak Kepublikannya

The publicness character of the Indonesia Republic Radio/RRI is both historical as well as legal necessity. RRI was born from the historical process as a struggle radio to seize and defend independence from colonialists. This true identity that is embodied in the spirit of public service ethos is getting stronger after the enactment of Government Regulation No. 11/2005 and 12/2005 concerning public service broadcasting and RRI public service broadcasting respectively. The duty of serving the needs and interests of the public must be the "spirit" which drives its whole operational activities of broadcasting and institutional governance. For this reason, various efforts have been made, such as improving governance and expanding the broadcast network area. To answer the demands of media digitization, the adoption of media convergence technology in the form of the launch of the RRI Play Go application has also been carried out. This has changed it from a public service broadcasting institution (PSB) to a public service media (PSM). Its public character as a public service broadcast radio must be put forward by placing the public as citizens (citizens) active participants both in the process of planning and implementing broadcast program content as well as media institutional governance. Through PSM, the interaction between media managers and citizens can be established. The process of involving citizens in the production process of media content is also easily facilitated. For this reason, their role in supervising and evaluating media management must be more substantial to ensure the public character of RRI. Based on this, this study aims to examine the form of public participation in supervising and evaluating broadcasting and media management of RRI. More specifically, what is the role of the Audience Council Forum Komunikasi Pemerhati of RRI Malang in carrying out this function.

KEBEBASAN PENETAPAN MODAL DASAR PERSEROAN TERBATAS OLEH PARA PIHAK BERDASARKAN PERATURAN PEMERINTAH NOMOR 29 TAHUN 2016

Along with the development of law and the community needs that developed rapidly, especially in the globalization era besides the enhancement of public demand for business development in accordance with good corporate governance principles, therefore on August 16, 2007 the Law No. 40 of 2007 was issued, which replace the Law Number 1 of 1995 concerning Limited Liability Companies. Then the enactment of Government Regulation No. 29 of 2016 concerning Changes in Authorized Capital of Limited Liability Company, specifically for beginner entrepreneurs to establish a Limited Liability Company. The provisions of Article 1 paragraph (3) of Government Regulation Number 29 of 2016 regulate: the amount of authorized capital for Limited Liability Company as referred to in paragraph (1) which based on the agreement of the Limited Liability Company founders. Furthermore, in Article 32 paragraph (1) of Law Number 40 Year 2007 concerning Limited Liability Company, regulate that the authorized capital of the Company is at least Rp. 50,000,000.00 (fifty million rupiah). From the above provisions it can be said, there is a norms conflict that cause multiple interpretations and does not provide legal certainty for the parties. Furthermore, the norms regulated in the Government Regulation should be in line with the norms regulated by the law above it, In this case Law Number 40 Year 2007. Keywords : Authorized Capital, Limited Liability Company, Parties

Evaluation of the Regulation Changes on Environment and Forestry in Indonesia

This article aims to examine the correlation between the concept of proper enforcement of the law as stipulated in Article 5 (2) of the 1945 Constitution of Indonesia and the establishment and implementation of government regulation on environment and forestry. This article is a normative legal research with statute, historical, and conceptual approaches. The result shows that proper legal enforcement means two things, namely, establishment and enactment of government regulation by the President and the content of the regulation that does not contradict the law. Failure to comply with the law means the President does not establish or enforce a government regulation as mandated or the content of the regulation is not in line with the law. If the President does form or enforce the implementation of government regulation, this means that the President violates his oath and promise to uphold the Constitution and to serve the nation. If the content of the regulation contradicts with the law, it can be canceled. In this situation, the government needs to realign the content of existing regulations. The ministry involved in legal drafting is called to oversee the content and follow through with revisions. All party involves in the making of law and regulation, such as the People Representatives, the President, or the Minister, is reminded to carefully formulate a government regulation.

Observing HTI’s Da’wah Movement Following Perppu Number 2 of 2017 Concerning Community Organizations

This research was based on an academic concern regarding the dissolution of Hizbut Tahrir Indonesia (HTI) on July 19, 2017 through Perppu (Enactment of Government Regulation in Lieu of Law) Number 2 of 2017 concerning Community Organizations. This Perppu has changed the map of the HTI’s da'wah and political movements which were previously massive and dominant in various media and became silent at once. Previously known as the 411, the 212, and the 505 Muslim Movements which were led HTI people, then after the HTI dissolution, this organization seemed to be in suspended animation and vanished without a trace. Even HTI’s preaching movements on various online media under the organization’s guidance have been difficult to find. Based on this concern, the formulation of the problem in this study is as follows: first, what is the doctrine and anatomy of the HTI movement? Second, how was the HTI da’wah movement since the New Order until the issuance of Perrpu Number 2 of 2017? Third, what strategies are used by Hizbut Tahrir after the enactment of Perppu Number 2 of 2017? Fourth, what Counter Narrative reveals the HTI’s inconsistencies after the enactment of Perppu Number 2 of 2017 concerning Community Organizations? These questions will be answered qualitatively through descriptive explanation of the object being studied as behavior and an event with the main location in Indonesia with its information from actors and documents scattered in the electronic and print media, so that the data source is mostly literature and does not rule out the possible date from informants. In conclusion, the HTI movement as a da'wah and political organization will continue to exist despite being banned institutionally. Based on observation and discussion with several community leaders, HTI is continues recruiting new members, especially on public campuses which have become its hub, even though it is done with silent operations. In addition, national political contestation ahead of the 2019 presidential election is also very vulnerable to being ridden by HTI, either by continuing to spread propaganda or raise the issues of government failure in alleviating poverty, securing domestic assets, and the rule of law.

Juridical Analysis of the Enactment of Government Regulation on the Right of Assembly in Indonesia

This article aims to analyze the legal framework of freedom of association in post formation of Law No. 2 of 2017 and Law No. 2 of 2017 on the right to assembly in Indonesia. It is claimed that a number of Civil Society Organization (CSOs) threaten the Indonesian government. Those organizations carry out activities which are contrary to the values of the Pancasila and the mandate of the constitution. This article addresses that revocation of Civil Society Organization is not a violation of human rights, especially the freedom of association and assembly. CSOs must comply with the law and state ideology, Pancasila, as Ground Norm and the 1945 Indonesian Constitution. Those CSOs have carried out acts of hostility including words, statements, attitudes or aspirations verbally which create hatred both towards certain groups and against those who fall into the state administration. Those activities potentially cause social conflict between community members leading to chaotic conditions that are difficult to prevent and overcome by law enforcement officials. Therefore, freedom must be limited.

The Application of Accounting Standards in Government Accounting Accrual Basis: Health Laboratory Center for Makassar

The purpose of this study was to analyze the constraints in the implementation of Government Accounting Standards (SAP) based on the accrual basis as well as to analyze the efforts made to overcome the existing obstacles in the implementation of Government Accounting Standards (SAP) based on the accrual basis. The Indonesian Governmental Accounting Standards Committee (KSAP) has compiled the Government Accounting Standards (SAP) accrual established by Government Regulation Number. 64 of 2013 replacing by the Government Regulation Number 71 of 2010. With the enactment of Government Regulation No. 64 of 2013, the application of accrual-based government accounting standards already have a legal basis. The enactment of Government Regulation No. 64 Year 2013 on Government Accounting Standards (SAP) based on the accrual basis brought major changes in the financial reporting system in Indonesia, which is a change from Cash Basis Accrual Basis Full towards the recognition of government financial transactions. Health laboratory center for Makassar has implemented Cash to Accrual (CTA) in 2011 until 2013.Implemented government accounting standards (SAP) based on the accrual basis in the accrual-based financial statements in 2014 is a qualified opinion (WDP ) acquired by the Health laboratory center for Makassar on The Audit Board of The Republic Indonesia (BPK) audit report on the financial statements 2016 illustrate unmet reasonable levels of information presented for a particular item. From the research will be found two (2) factors; Regional Working Unit (SKPD) Health Laboratory Center for Makassar obstacles encountered in implementing accrual-based government accounting system (SAP), human resources financial managers, and human resource asset managers who often alternated. In this study, researchers found the effort / solution by the Health Laboratory Center for Makassar on obstacles in implementing accrual-based SAP in the preparation of financial statements, namely: education and training.

EVALUASI PELAKSANAAN PEMENUHAN KEWAJIBAN PAJAK ORANG PRIBADI TERTENTU PADA KANTOR PELAYANAN PAJAK PRATAMA PONDOK AREN

Self assessment system of Indonesian taxation demands high level of taxpayers’ awareness and compliance in fulfilling tax liabilities in order to increase state revenue from taxation sector. The level of compliance could be increased through providing better service quality by the taxation office, which includes safety, comfort, and quick services, as well as law enforcement. This study is to determine whether there is influence understanding of tax laws, the tax rate and the principle of fairness on tax compliance, Micro, Small and Medium Enterprises after the enactment of Government Regulation No. 46 Year 2013. Information and Communication Technology Utilization is influential to or delivered an impact on the increase of taxpayers’ obedience. this study uses descriptive types of qualitative research. Data has obtained by the interview for extensification and counseling, practitioners and tax academy as well as Business Development Service (BDS) participants in Kantor Pelayanan Pajak Pratama Pondok Aren. The result of this research indicates that the taxpayers’ awareness does not significantly influence on taxpayers’ compliance. Knowledge of taxation significantly affects on taxpayers’ compliance. Taxpayers’ attitudes significantly affect on taxpayers’ compliance.

WOMEN, LAW AND POLICY: CHILD MARRIAGE PRACTICES IN INDONESIA

Child marriages are common throughout Indonesia. This is due to a strong influence of Indonesian customs and religion that strongly influence the lives of its people. It is worth pointing that marriage age arrangements in Indonesian Marriage Law reinforces that legal age for men is 19 years and 16 years for women. The 2012 statistics show that Indonesia is the 37th highest in the world in child marriage, while at the Southeast Asian level, this country ranks second after Cambodia. The ranking went up dramatically since in 2016, based on UNICEF, Indonesia ranked the 7th in child marriage worldwide. This means that the practice of child marriage in Indonesia happens, especially to women at the age of 18 years, and there is no discrimination related to the age of marriage. Against this matter, there has been a file for judicial review that demands marriage age for men and women to be pegged at the age of 18 years. However, the Judge of the Constitutional Court, through Decision Number 30-74/PUU-XII/2014, states that age of marriage remains valid for the 19-year-old for man and 16-year-old for women. The struggle does not stop there because at this time, there a national movement of STOP CHILD MARRIAGE formed by civil organisations in cooperation with the Commission of Child Protection and Ministry of Woman Empowerment and Child Protection. This movement sees that the practice of child marriage is a national emergency problem that must be addressed seriously. Further, this movement demands immediate enactment of government regulation in favour of the law which must promptly revise the Marriage Law, especially related to the marriage age.

History of environmental impact assesment in Indonesia

This research on the history Environmental Impact Asessment (EIA) in Indonesia is aimed at obtaining an overview of the changes in regulations concerning EIA. It methods and materials in the form of library study including journals, books, and research documents on the history of EIA. The research produced an overview of the early history of EIA in Indonesia. The overview starts from the participation of the Government of the Republic of Indonesia in the Conference on the Human Environment (UNCHE) Stockholm in 1972. In 1973 Indonesia began inserting environmental consideration into the national development program based on the Decree of the People's Consultative Assembly Number IV of 1973 in the Broad Outlines of State Policy Chapter III Part B item (10). Environment law was firstly enacted in Indonesia in 1982. As time went by, the environmental laws went changes in 1997 and 2009. This law mandated the enactment of government regulation concerning EIA. EIA was first implemented in Indonesia based on the Government Regulation Number 29 of 1986. It was replaced with the Government Regulation Number 51 of 1993. Then It was revoked and replaced with Number 27 of 1999. After 3 (three) years replaced with Number 27 of 2012 on environmental license.

ANALISIS BATASAN PEREDARAN BRUTO USAHA ATAS PELAKSANAAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013

The policy on the enactment of Government Regulation No. 46 of 2013 is based on the consideration to facilitate taxpayers in calculating the tax so that more taxpayers are expected to register as taxpayers because of the ease in calculating the tax.Government Regulation No. 46 of 2013 is applied to Taxpayers having gross turnover up to Rp.4.800.000.000,00 a year and not applicable to those who have income from free employment (doctors, notaries etc.). PP46 tariff is 1% of Gross business turnover so that any Brule Distribution will be subject to Income Tax of 1% of Gross Distribution. However, in Law No.7 of 1983 as amended by Act no.36 of 2008 in Article 17 paragraph (1) in the explanation states that Tax Payable Individual Taxpayer is Tariff Psl.17 Income Tax Law multiplied by Income Taxable Tax, while based on Article 16 paragraph (2) of Income Tax Law, Taxable Income for WP Person is Net Income minus Non Taxable Income. Based on the calculation difference, the authors conducted the study in order that the implementation of tax rules remains procedural and easy but still has a sense of justice especially for small Taxpayers .

DAMPAK PENERAPAN PP NOMOR 46 TAHUN 2013 ATAS PEMBAYARAN PAJAK OLEH WAJIB PAJAK KPP PRATAMA MANADO

In an effort to increase voluntary compliance with tax obligations and encourage the contribution of revenues from the UMKM sector, the Government has issued Government Regulation No. 46 2013. The new Tax Regulation has the advantage of rates that are used less than the previous fare, ie 1% of gross turnover.Regulation No. 46 2013 taxpayer applies for personal and / or agency that has a certain gross income, ie income less than 4.8 M. The aim of this study was to analyze the impact of adoption of Government Regulation No. 46 2013 of Paying Income Tax by Taxpayers at KPP Pratama Manado. The analytical method used is using two different test samples / dependent groups (paired) or Paired Sample T Test. Paired Sample t test course used when the two groups are interconnected. Two paired sample means a sample with the same subject but have two different treatments or measurements of, for example, before and after. Results of this study indicate that there is a difference between before and after the enactment of Government Regulation No. 46 Year 2013, but the difference that causes a decrease in the amount of tax paid by individual taxpayers who use the recording but for individual taxpayers who use the books there is no significant difference. As for corporate taxpayers that difference causes an increase on the amount of income tax payments by using final tax. Thus the application of Regulation No. 46 Year 2013 needs to be socialized again to taxpayers who are not registered in the KPP Pratama Manado in order to increase the amount of income tax payments.