Kebijakan Angsuran Pajak Penghasilan Wajib Pajak Orang Pribadi Pengusaha Tertentu: Studi Kasus Usaha Mikro di Indonesia
DOI:
https://doi.org/10.21512/bbr.v5i1.1210Keywords:
SMEs, the latest Income Tax Act, the old Income Tax ActAbstract
The instalment of Income Tax for Individual Taxpayers of particular enterpreneur is determined at 0.75% of the total circulation of business under section 25 Income Tax Act, 2008. The prepaid’s payment of income tax implies the underpayment or overpayment of tax at the end of the tax year. If there is an overpayment of tax audits, it will be conducted according to the Law Number 28 of 2007 on the General Provisions of Taxation. This paper focuses on the discussion of income tax installments by individual taxpayer particular enterpreneur categorized as micro entrepreneurs. Based on the research conducted by the method of comparative research, descriptive and analytical documents, results show that the maximum limit of circulation to all types of businesses at the lowest rates and the type of agricultural businesses in the highest rates occur overpayment. It means the cost of taxation for individual taxpayers of particular entrepreneurs in micro business. This causes a particular burden for micro individual taxpayers of particular enterpreneur besides less aligned with the goal of the Income Tax Act change.
Plum Analytics
References
Abe, M., Troilo, M., Juneja, J. S., & Narain, S. (2012). Policy Guide Book for SME Development in
Asia and the Pacific. Bangkok: United Nations Publication.
http://www.unescap.org/sites/default/files/0%20-%20Full%20Report_7.pdf
Chittenden, F., Kauser, S., & Poutziouris, P. (2003), Tax regulation and small Business in the USA,
UK, Australia and New Zealand. International Small Business Journal, 21(1), 93-115.
ESCAP. (2009). Globalization of production and the competitiveness of Small and Mediumsized
Enterprises in Asia and the Pacific: trends and prospects. Studies in Trade and
Investment, 65. RePEc:unt:ecbook:tipub2540.
Jackson, B. R., & Milliron, V. C. (1986). Tax compliance research: findings, problems, and prospects.
Journal of Accounting Literature.
James, S., Wallschutzky, I. G., & Sawyer, A. (1998). The complexities of tax simplification: Progress
in Australia, New Zealand and the United Kingdom. Australian Tax Forum, 14(1), 29-68.
Kementerian Koperasi dan Usaha Kecil Menengah RI. (2012). Perkembangan data UMKM dan
Usaha Besar tahun 2011-2012. Diakses 31 Mei 2013 dari
http://www.depkop.go.id/phocadownload/data_umkm/sandingan_data_umkm_2011-2012.pdf
Kirchler, E. (2007). The Economic Psychology of Tax Behavior. UK: Cambridge University Press.
OECD. (2009). Taxation of SMEs. OECD Publishing. http://www.keepeek.com/Digital-Asset-
Management/oecd/taxation/taxation-of-smes_9789264024748-en#page1
Pope, J. (1993b). The compliance costs of taxation in Australia and tax simplification: the issues.
Australian Journal of Management, 18(1), 69-90.
http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.197.2791&rep=rep1&type=pdf
Pope, J., & Abdul-Jabbar, H. (2008). Tax Compliance Cost of Small and Medium Enterprises in
Malaysia: Policy Implications. Malaysia: Curtin University of Technology.
http://espace.library.curtin.edu.au/webclient/StreamGate?folder_id=0&dvs=1400053017780~4
&usePid1=true&usePid2=true
Purnomo, H. (2011). 52 Juta UMK di Indonesia. Diakses 23 Agustus 2012 dari
Republik Indonesia, Keputusan Direktur Jenderal Pajak Nomor 536/PJ./2000, Tentang Norma
Penghitungan Penghasilan Neto Bagi Wajib Pajak yang dapat menghitung Penghasilan Neto
dengan menggunakan Norma Penghitungan.
Republik Indonesia, Peraturan Direktur Jenderal Pajak Nomor 32/PJ/2010, Tentang Pelaksanaan
Pengenaan Pajak Penghasilan Pasal 25 bagi Wajib Pajak Orang Pribadi Pengusaha
Tertentu.
Republik Indonesia, Peraturan Menteri Keuangan Nomor 208/PMK.03/2009 Tentang Penghitungan
Besarnya Angsuran Pajak Penghasilan dalam Tahun Pajak Berjalan yang harus Dibayar
Sendiri oleh Wajib Pajak Baru, Bank, Sewa Guna Usaha dengan Hak Opsi, Badan Usaha
Milik Negara, Badan Usaha Milik Daerah, Wajib Pajak Masuk Bursa dan Wajib Pajak
lainnya yang Berdasarkan Ketentuan diharuskan membuat Laporan Keuangan Berkala
termasuk Wajib Pajak Orang Pribadi Pengusaha Tertentu.
Republik Indonesia, Peraturan Menteri Keuangan Nomor 68/PMK.03/2010 Tentang Batasan
Pengusaha Kecil Pajak Pertambahan Nilai
Republik Indonesia, Undang-Undang nomor 20 Tahun 2008 tentang Usaha Mikro Kecil dan
Menengah.
Republik Indonesia, Undang-Undang Nomor 28 Tahun 2007 tentang Ketentuan Umum dan Tatacara
Perpajakan.
Republik Indonesia, Undang-Undang Nomor 36 Tahun 2008, tentang Pajak Penghasilan.
Republik Indonesia, Undang-undang nomor 42 tahun 2009, Tentang Pajak Pertambahan Nilai barang
dan jasa dan Pajak Penjualan atas Barang Mewah.
Sandford, C., Godwin, M. & Hardwick, P. (1989). Administrative and Compliance Costs of Taxation.
Fiscal Publication.
Sari, W. K. (2012). Tinjauan Kebijakan Norma Penghitungan Penghasilan Neto Berdasarkan Asas
Kemudahan Administrasi dan Asas Keadilan. Tesis. UI.
Slemrod, J. (1992). Did the Tax Reform Act of 1986 simplify tax matters? Journal of Economic
Perspectives, 6(1), 45-57.
Song, Y. D., & Yarbrough, T. E. (1978). Tax ethics and taxpayer attitudes: a survey. Public
Administration Review, 38(5), 442-452.
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
a. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License - Share Alike that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
b. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
c. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
USER RIGHTS
All articles published Open Access will be immediately and permanently free for everyone to read and download. We are continuously working with our author communities to select the best choice of license options, currently being defined for this journal as follows: Creative Commons Attribution-Share Alike (CC BY-SA)
