Implementation of Goverment Regulation No 46 213 and PP No 23 In 2018 For Small Medium Enterprise Bandung Regency case study in Bandung District MSME

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  • 23 Aug
  • 2020

Implementation of Goverment Regulation No 46 213 and PP No 23 In 2018 For Small Medium Enterprise Bandung Regency case study in Bandung District MSME

Abstract.This study aims to analyze the growth of turnover from the three types ofbusinesses in the fields of convection, food processing, and study, by comparing the applicationof the UMKM tax calculation based on PP No 46 of 2013 and PP No 23 of 2018. The samplingtechnique uses unproportioned stratified random sampling and is carried out in December 2018until June 2019. Data analysis in this study uses descriptive qualitative analysis by socializingthe UMKM tax calculation with the most recent simple calculation following governmentregulations, which is 0.5% of turnover which was previously 1% of turnover. The results showedin Bandung Regency, namely the type of convection business with the highest turnover of Rp.3,000,000,000 and the lowest is Rp. 960,000,000; type of food processing business, the highestturnover is Rp. 600,000,000, and the lowest is Rp. 132,000. 000, -; and by the type of handicraftbusiness with the highest turnover of Rp. 600,000,000 and the lowest Rp. 96,000,000 By usingPP 46 of 2013 with a turnover rate of 1% per year, updated to PP 23 of 2018 at a rate of 0.5%per year, through this policy it has been generated that UMKM entrepreneurs will be lighterwith payment of a 0.5% tax rate to be able to stimulate UMKM entrepreneurs to continueworking and building new innovations in their industrial business. Related to this pandemicperiod for SMEs in Bandung regency still lacking understanding of UMKM tax incentives, fromthe Directorate General of Central and Regional Taxes to make publications and socializationefforts so that people follow this o

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