Impact of Government Regulation No. 46 Year 2013 in Income Tax of Small and Medium Enterprises in Indonesia

Purwaningsih, Anna (2014) Impact of Government Regulation No. 46 Year 2013 in Income Tax of Small and Medium Enterprises in Indonesia. Jurnal EKonomi Akuntansi. p1-20.

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Abstract

This study aims to examine the impact of government’s new regulation implementation, Government Regulation (PP) Number 46 Year 2013, on the income tax to be fulfilled by SMEs. Prior to the issuance of the new regulation, SMEs which do not keep books and have a turnover of not more than IDR4.8 billion per year are allowed to calculate the income tax calculation using the norm. In the calculation using the norm, the taxpayer’s condition is taken into account by non-taxable income limit (PTKP). Meanwhile in the new rule, income tax calculation does not take into account PTKP any longer, even the tax collected is final. Therefore, many people assume that the implementation of the new rule puts burden on SMEs so that it does not conform to the government's program to promote the people's economy through the development of SMEs. This research simulates the calculation of income tax calculation based on the norm and based on PP. The results of the calculation are to be compared by applying Paired Sample T test. The result of this research shows the implementation of PP No. 46 of 2013 will hurt taxpayers if the turnover is small and if the norm calculation in the field of business taxpayers is equal to or lower than 4.5 %.

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