Perpajakan UMKM: Isu Pajak Berganda
DOI:
https://doi.org/10.31092/jia.v6i1.1671Abstract
Usaha Mikro, Kecil, dan Menengah (UMKM) yang bertransaksi dengan pihak ketiga harus memiliki surat keterangan agar dapat menggunakan Peraturan Pemerintah No. 23 Tahun 2018. Tujuan penelitian ini adalah untuk menjelaskan kewajiban PPh terhadap UMKM yang tidak memiliki surat keterangan serta solusi atas masalah yang muncul. Untuk mencapai tujuan tersebut, penelitian ini dilakukan dengan menggunakan metode deskriptif kualitatif. Hasil penelitian menunjukkan bahwa UMKM tanpa surat keterangan dikenai dua jenis pajak penghasilan dan terdapat beberapa solusi atas masalah tersebut. Selain itu, UMKM yang telah melewati batas peredaran bruto bisa mengenakan PP No. 23 Tahun 2018 sampai dengan akhir tahun berjalan.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a CC BY-SA Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- 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 acknowledgement of its initial publication in this journal.
- 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.
