This study aims to propose tax planning for MSMEs in Indonesia according to income tax rates criteria on Government Regulation No. 23 of 2018, Article 17 of income tax law and Article 31E of income tax law. At the moment, MSMEs fulfill 99.99% of a total business entity in Indonesia or as much as 56.54 million units. However, the contribution of MSMEs income tax revenue to Indonesia's tax revenues is meager, only at Rp.5.7 trillion, or equal to 5% of Gross Domestic Product. The theory used in this study is the Hoffman Tax Planning Theory (1961) and the Slippery Slope Framework compliance theory of Kirchler (2007) with mixed method case study approach using primary and secondary data. The result showed that personal MSMEs with net income more than 6% or corporate MSMEs with net income more than 4% were more profitable use the income tax rate in accordance to PP 23 of 2018. Personal MSMEs with net income less than 6% were more profitable use tax rate in accordance to Income Tax Law article 17, as well as corporate MSMEs with net income less than 4% were more profitable use Article 31E rates. Subsequent research is expected to be a draft regulation on new income tax rates that are more in line with taxation principles and the condition of MSMEs in Indonesia.
Penelitian ini bertujuan untuk merancang rantai nilai komoditas kopi serta nilai tambah terhadap pengolahan kopi di kabupaten Garut. Model yang digunakan dalam penelitian tugas akhir ini adalah model rantai nilai (Value chain) yang digunakan untuk merancang rantai nilai distribusi kopi serta nilai tambah yang ada pada rantai nilai tersebut. Untuk mengelola menjadi gabah dan green bean pengumpul mendapatkan bahan baku dari petani, diolah menjadi gabah atau green bean kemudian dipasarkan ke kaffe, pedagang besar dan eksportir. Dari bahan baku cherri sebesar 1000 kg ada limbah yang dapat dimanfaatkan yaitu dari proses pulper berupa kulit buah kopi dan kulit tanduk yang akan menjadi bahan baku pupuk, pakan ternak, arang dan teh, untuk menjadi hasil produksi yang didapat jika kapasitas produksi sebanyak 1000 kg maka akan menjadi gabah 350 kg dan menjadi green bean 130 kg sehingga margin dan nilai tambah yang didapat dari pengolahan tersebut total keseluruhan adalah Rp. 1.990.000 untuk pengolahan cherri sebanyak 1000 kg menjadi gabah, Rp.750.000 dari cherri 1000 kg menjadi green bean dan 1.250.000 dari cherri 1500 kg untuk menjadi green bean.
The legal vacuum occurred before the enactment of a replacement regulation regarding new investment in the alcoholic industry, until the ratification of Presidential Regulation Number 49 of 2021, especially on the issue of the validity of regulations and legal protection for investment business actors, for this reason it is necessary to analyze how legal protection is for business actors and legality of investment regulations in the alcoholic industry after the amendment of Presidential Regulation Number 10 of 2021 through normative juridical research, legal approaches and concepts. Based on the research results, the legal protection of business actors is based on Law Number 8 of 1999 concerning Consumer Protection. Legality of Investment is legal, based on Law Number 25 of 2007 concerning Investment, but new investment in the alcoholic industry is not reopened based on Presidential Regulation Number 49 of 2021 concerning Amendments to Presidential Regulation Number 10 of 2021 concerning Business Fields Capital investment.
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