Implementation of Government Regulation No.46 Year of 2013 and No.23 Year of 2018 For Small and Medium Enterprises of Bandung City (Case Study of Small and Medium Enterprises in Bandung City)

Implementation of Government Regulation No.46 Year of 2013 and No.23 Year of 2018 For Small and Medium Enterprises of Bandung City (Case Study of Small and Medium Enterprises in Bandung City)

• By Eka, Dyah Setyaningsih Setyaningsih Setyaningsih Setyaningsih Setyaningsih;
• Jurnal Nasional Terakreditasi
• 282
• 374-380

This  study  aims  to  analyze  the  growth  of  turnover  from  the  three  types  of  businesses  in  the  fields  of convection, food processing, and study, by comparing the application of the UMKM tax calculation based on  PP  No  46  of  2013  and  PP  No  23  of  2018.  The  sampling  technique  uses  unproportioned  stratified random sampling and is carried out in December 2018 until June 2019. Data analysis in this study uses descriptive  qualitative  analysis  by  socializing  the  UMKM  tax  calculation  with  the  most  recent  simple calculation  following  government  regulations,  which  is0.5%  of  turnover  which  was  previously  1%  of turnover.  The  results  showed  in  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 highest turnover is Rp. 600,000,000, and the lowestis Rp. 132,000. 000, -; and by the type of handicraft business with the highest turnover of Rp. 600,000,000 and the lowest Rp. 96,000,000By using PP 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  lighter  with payment  of  a  0.5%  tax  rate  to  be  able  to  stimulate  UMKM  entrepreneurs  to  continue  working  and building  new  innovations  in  their  industrial  business.  Related  to  this  pandemicperiod  for  SMEs  in Bandung  regency  still  lacking  understanding of  UMKM  tax  incentives,  from the  Directorate  General  of Central  and  Regional  Taxes  to  make  publications  and  socialization  efforts  so  that  people  follow  this opportunity.

• Katakunci UMKM Actors,UMKM Taxes, Implementation
• URL https://ejournal.bsi.ac.id/ejurnal/index.php/ecodemica/article/view/9194
• Penerbit LPPM BSI Jakarta, Jakarta DKI Jakarta

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