Christie, Agnes Arie Mientarry and Matitaputty, Shandy Jannifer (2014) IMPLEMENTATION OF GOVERNMENT REGULATION NO. 46 YEAR 2013 AND THE IMPLICATIONS OF TAXPAYER. IMPLEMENTATION OF GOVERNMENT REGULATION NO. 46 YEAR 2013 AND THE IMPLICATIONS OF TAXPAYER, 5. ISSN 2289-1560

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Abstract

Indonesian Government Regulation No. 46 Year 2013 (PP 46 Year 2013) on Income Tax on Income from Business or Obtained Received Taxpayer Who Has a Gross Specific Distribution in effect since July 1, 2013. Hereof leveler tax rates for all types of businesses with gross income does not exceed 4.8 billion. Revenues are calculated as a basis for determining 4.8 billion is all the company's revenue included revenue branch (if any), but does not include income already subjected to final income tax revenue in the form of services and respect of professional services. SMEs with gross income does not exceed 4.8 billion would hit tax rate of 1 percent of turnover. For the determination of PP No. 46 SMEs in 2013 put pressure to remain an abiding taxpayers. It is caused due to Government Regulation No. 46 Year 2013 regardless of whether SMEs are becoming taxpayers in profit or loss condition. Income Tax Rate 1% without considering the element of profit or loss of a business implications of tax injustice. The determination limit of 4.8 billion turnover assessed forget the nature of the various types of SMEs turnover to earnings ratio is different. Director General of Taxation has actually had a picture of the ratio of total benchmarking various types of businesses in the Director General of Taxation Circular No. SE - 96/PJ/2009 about Total Ratio Benchmarking and utilization instructions. The total ratio can be used as a benchmarking tool to assess the fairness of the financial performance and fulfillment of tax obligations by Taxpayers. This study aims to assess the accuracy of the determination limit of 4.8 billion PPH final 1% in practice for SMEs. This study is primarily intended for the entrepreneur who has compiled financial statements to determine the accuracy of the analysis is based on the amount of benchmarking that has been issued by the government.

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