ANALISIS IMPLEMENTASI PAJAK FINAL UNTUK USAHA MIKRO KECIL MENENGAH DALAM PERSPEKTIF KEPATUHAN DAN BEBAN DI KOTA SEMARANG

Abstract

The purpose of this study is analyzing the implementation of final tax by comparing the tax expense using the tax rate 1% from income according to PP No.46 Tahun 2013 with the tax expense using the Net Income Calculation Statement according to PER-17/PJ/2015. In addition to expense perspective, this study also analyze the influence of tax fairness, tax payer’s environment and tax penalties on tax compliance. The dependent variable of this study is tax compliance and the independent variables of this study are tax fairness, taxpayer’s environment and tax penalties. Respondents in this study are taxpayers in Semarang city who carries on bussiness with gross income less than equal to 4,8 billion rupiah in the year of 2017 or including Micro Small And Medium Enterprises.This study uses quantitative research method which the data obtained from questionnaries given by Convenience Random Sampling. Data analysis in this study using multiple linear regression with SPSS 16.00 for Windows and conventional calculation for tax expense. Total number of questionnaries annalyzed were 129 questionnaries. The result of his study indicates that tax fairness and tax penalties have a positive and significant impact on tax compliance meanwhile the taxpayer’s enviroment has a negative and significant impact on tax compliance. In expense perspectives, tax expense which calculated by PP No.46 Tahun 2013 will give more profit for SMEs with gross income more than Rp 450.000.000 for a year.