Perencanaan Pajak Untuk Usaha Mikro, Kecil, Dan Menengah

Abstract

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.

Determinants of Taxpayers’ Compliance among MSMEs in Thamrin City, Jakarta, Indonesia

“…Individuals who have strong level of religious belief can encourage them to have better attitudes by complying, paying, depositing, and reporting their own taxes (Nurachmi & Hidayatulloh, 2021). Slippery slope theory supported the religiosity variable taken from voluntary tax compliance that emerges due to the taxpayers' awareness in fulfilling their tax obligations (Fauziah & Tidajoh, 2018). Religious values are expected to have a pivotal role to preclude an individual from misbehaving, and the values are expectedly able to encourage a person to perform good attitudes in accordance with the religious teachings he or she has followed, such as having an intention to adhere to tax regulations and being honest in terms of fulfilling tax obligations (Zelmiyanti, 2021).…”

“…Taxpayers' Compliance Tidajoh, 2018). The previous study conducted by Wulantari & Putra (2020) gave an explanation by mentioning that self-assessment system significantly affects taxpayer's compliance.…”

Slippery Slope Framework: Motivasi Pembayaran Pajak Dan Kepatuhan Pajak

“…Apabila trust sudah terbangun maka kepatuhan pajak dapat meningkat tanpa adanya paksaan. (Fauziah & Tidajoh, 2018). Dikutip dari berita Kompas tanggal 30 April 2019, jumlah UMKM yang terdapat di Indonesia sekitar 59 juta pada akhir 2018 akan tetapi yang terdaftar sebagai wajib pajak hanya sekitar 1,8 juta (Movanita, 2019).…”

Sosialisasi Peraturan Pemerintah Nomor 23 Tahun 2018 terhadap Kepatuhan Wajib Pajak pada UMKM di KPP Pratama Palembang Seberang Ulu

“…Namun demikian, jika dibandingkan dengan kontribusi UMKM terhadap penerimaan pajak, terdapat miss-match dimana kontribusi UMKM pada penerimaan pajak tahun 2018 hanya 5,7 triliun atau 0,43% nya saja, tidak hanya dilihat dari kontribusi penerimaan pajaknya saja yang kecil tetapi dilihat juga dari jumlah wajib pajaknya pun masih sangat minim, yaitu hanya sebanyak 1,8 juta wajib pajak. Ketidakseimbangan kontribusi UMKM tersebut merupakan suatu indikasi bahwa tingkat ketaatan UMKM dalam memenuhi kewajiban perpajakan masih sangat rendah (Fauziah & Tidajoh, 2018).…”