this study aims to analyze the growth of turnover from the tree types of business in the fields of convection food process and study comparison the application of the UMKM tax calculation based on PP No 46 of 2013 and PP No 23 Of 2018 the sampling tecniques unproportioned stratification random sampling and is carried out in December 2018 until june 2019 Data analysis in the study was descriptive qualitative analyzys by sociality the UMKM tax calculation with the most recent simple calculation following goverment regulation which 0.5%of turnover which was previously 1% of turnover
Implementation of Goverment RegulationNo 46year of 2013and no 23 year of 2018