ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PPh FINAL UMKM DI KOTA MEDAN

Abstract

Efforts to increase tax revenue and the active role of the community in developing the country, the government issued Government Regulation Number 46 of 2013 (revised to Government Regulation number 23 of 2018) concerning Final Income Tax for Micro, Small and Medium Enterprises. This income tax is intended for individual and corporate taxpayers who have a turnover of not more than 4.8 billion Rupiah per year. The purpose of this study is to examine and analyze the effect of the number of taxpayers who pay, investment, GRDP and inflation on the income receipts of MSME final income.

The research data is derived from secondary or time series data, from 2014 to 2017. This research was conducted in the Tax Office (KPP) of Medan City. In this study a quantitative associative approach was used. which aims to determine the influence or relationship between two or more variables. Data analysis is statistical in order to test hypotheses that have been predetermined. Data analysis models in this study are multiple linear regression.

The results of the study are (1) The number of paying taxpayers influences the final income tax revenue of MSME, (2) Investment influences the final income tax income of MSME, (3) The GRDP affects the final income tax for MSME , (4) Inflation does not affect the receipt of final income tax for MSME, (5) The number of taxpayers who pay, investment, GRDP and inflation jointly affect the final income tax revenue of MSME.