Article Sidebar

Download
PDF
Statistic
Read Counter : 635 Download : 700

Main Article Content

Abstract

To increase tax ratio and tax basis, Government release Peraturan Pemerintah (PP) No. 46 Tahun 2013. Using single tariff (1%), the regulation gives easiness to tax payer (Micro, Small and Medium Enterprises) in order to fulfill their tax obligation. After five years implementation, Government revised the policy. Peraturan Pemerintah No. 23 Tahun 2018 not only decrease the tariff (0,5%) but also regulate time limit using the tariff. Furthermore, the policy gives tax payers a freedom to choose using special (single) tariff or regular one (progressive tariff) but they could not use single tariff if they already use progressive tariff (vice versa). This paper will show the changes in MSME taxpayers (corporate and personal tax payer) behavior in DKI Jakarta Province responding the regulation.

Keywords: Tax Compliance, Micro, Small and Medium Enterprise, Single Tariff

Article Details

Author Biography

Muhammad Yudhy Guztaman, Faculty of Economics and Business, University of Indonesia, Depok, Indonesia

 

How to Cite
Guztaman, M. Y., & Djamaluddin, S. (2020). Single Tariff and Tax Compliance of Micro Small and Medium Enterprises in Indonesia (Case Study in DKI Jakarta Province). Proceeding UII-ICABE, 1(1), 51–57. Retrieved from https://journal.uii.ac.id/icabe/article/view/14694
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Azrinawati Mohd Remali @ Abdul Jalil, and ‘Aliyah Nur Satar Abdul Satar. 2018. “Tax Knowledge , Tax Penalty and Tax Rate on Tax Compliance among Small Medium Enterprise in Selangor.” Global Business and Management Research 10(3): 12–24. www.smecorp.gov.my.
  2. Braithwaite, John, Andrew. Wirth, and Centre for Tax System Integrity. 2001. “Towards a Framework for Large Business Tax Compliance.” (24): 47.
  3. Doran, Michael. 2009. Tax Penalties and Tax Compliance. Harvard Journal On Legislation Vol. 46, page: 111-161
  4. Hotaling, A. and D. Arnold, 1981, The underground economy. Massachusetts CPA Review, 55, pp. 6–11
  5. Indonesia, R. (1983). Undang-undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan (KUP) s.t.t.d. Undang-undang Nomor 16 Tahun 2009
  6. Indonesia, R. (2008). Undang-undang Nomor 20 Tahun 2008 tentang Usaha Mikro, Kecil dan Menengah
  7. James, Simon, and Clinton Alley. 2002. “Tax Compliance, and Tax Administration.” Journal of Finance and Management in Public Services 2(2): 27–42.
  8. Jackson, B. R. and V. C. Milliron, 1986, Tax compliance research: Findings, problems and prospect. Journal of Accounting Literature, 5, pp. 125–65.
  9. Kementerian Keuangan Republik Indonesia 2019, 'APBN 2018', Dikutip 8 April 2019: https://www.kemenkeu.go.id/apbn2018
  10. Mohamad, Azhar, Mohd Hasrol Zakaria, and Zarinah Hamid. 2016. “Cash Economy: Tax Evasion amongst SMEs in Malaysia.” Journal of Financial Crime 23(4): 974–86.
  11. Mohamad, A., Zakaria, M. H. and Hamid, Z. (2016) 'Cash economy: Tax evasion amongst SMEs in Malaysia', Journal of Financial Crime, 23(4), pp. 974–986. doi: 10.1108/JFC-05-2015-0025
  12. Nabati, Afiat Ria, and Benedictus Raksaka Mahi. 2018. “Intervensi Perilaku Kepatuhan Pajak : Surat Teguran Penyampaian Surat Pemberitahuan Pajak Tax Compliance Behavioral Intervention : Tax Reminder Letters for Tax Return's Filing.” 8: 87–106.
  13. OECD, 2004, Compliance Risk Management: Managing and Improving Tax Compliance. OECD, France
  14. Palil, R. (2010) 'Tax Knowledge and Tax Compliance Determinants in Self Assessment System in Malaysia by MOHD RIZAL PALIL A thesis submitted to The University of Birmingham for the degree of DOCTOR OF PHILOSOPHY Department of Accounting and Finance Birmingham Business School The University of Birmingham University of Birmingham Research Archive'
  15. Peraturan Menteri Keuangan Republik Indonesia Nomor: 39/PMK.03/2018 tentang Tata Cara Pengembalian Pendahuluan Kelebihan Pembayaran Pajak
  16. Rachmadi, 2013, 'Tax Ratio dan Variabel-variabel yang mempengaruhinya: Indonesia Periode 1970-2011', Tesis FE UI
  17. Serim et al. , 2014, 'Factors Affecting Tax Compliance of Taxpayers: The Role of Tax Officer The Case of Istanbul and Canakkale', Turkey, Business and Economics Research Journal, ISSN: 1309- 2448
  18. Song, Y. and T. E. Yarborough, 1978, Tax ethics and taxpayer attitudes: a survey. American Society for Public Administration, 38, pp. 442–52.
  19. Swistak, Artur. 2016. “Tax Penalties in SME Tax Compliance.” Financial Theory and Practice 40(1): 129–47.
  20. Theodikta, Mohammed Lintang (2018) 'Aturan PPh Khusus Bagi Sektor UMKM dan Partisipasi Pengusaha Kecil: Studi Efektivitas PP-16/PJ/2013', Tesis FE UI Juli 2018