SISTEM FORMULASI KEBIJAKAN PRESUMPTIVE PAJAK PERTAMBAHAN NILAI BAGI USAHA KECIL MIKRO DAN MENENGAH
Keywords:
PPN, UMKMAbstract
According to Alan Tait, Value Added Tax is that all entrepreneurs such as chains, interrelated chains, and what is interesting in PPN because the tax on consumption is Input Tax which can be credited, as a description of the entrepreneur as a seller who does not pay taxes, who pays tax is the buyer. Micro, small and medium enterprises (UMKM) should be taxable entrepreneurs. Recommendations for the government are systems that facilitate small and medium micro entrepreneurs for tax administration (invoicing) so that the effectiveness of PPN can be achieved.References
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Peraturan Perundang-undangan
Undang-Undang Nomor 42 Tahun 2009, tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah
Peraturan Menteri Keuangan Republik Indonesia, Nomor 68/PMK.03/2010
tentang Batasan Pengusaha Kecil Pajak Pertambahan Nilai.
Peraturan Menteri Keuangan Nomor 74/PMK.03/2010,
PP No 46 Tahun 2013 Tentang pajak penghasilan atas penghasilan dari usaha yang diterima atau diperoleh wajib pajak yang memiliki peredaran bruto tertentu
PP No 23 Tahun 2018 tentang Pajak Penghasilan Atas Penghasilan dari Usaha yang Diterima atau Diperoleh Wajib Pajak yang Memiliki Peredaran Bruto Tertentu
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