ASPEK HUKUM KETENTUAN PERPAJAKAN BAGI PENGUSAHA KECIL

Abstract

By absorbing manpower, Micro, Small and Medium Enterprises contribute to strengthening the national economy and reducing the unemployment rate. Micro, Small and Medium Enterprises have the right to pay taxes because they have an important strategic role in improving the country's economy. The fundamental problem is that the definition of small entrepreneurs based on the provisions of Government Regulation Number 23 of 2018 is different from the definition of Micro, Small and Medium Enterprises in Law Number 20 of 2008 because what is used in tax law is small entrepreneurs not Micro, Small and Medium Enterprises. This article aims to analyze the differences in the criteria for Micro, Small and Medium Enterprises in Government Regulation Number 23 of 2018 and the Law on Micro, Small and Medium Enterprises, and also analyze tax facilities for Micro, Small and Medium Enterprises. This article aims to analyze the differences in the criteria for Micro, Small and Medium Enterprises in Government Regulation Number 23 of 2018 and the MSME Law, and also analyze tax facilities for Micro, Small and Medium Enterprises. This study is normative. The sources of law used are divided into three categories: primary sources of law, such as laws and regulations derived from them; secondary legal sources, such as books and journals in the field of law; and tertiary legal sources, such as legal dictionaries and encyclopedias, which are closely related to taxes, income tax, and Micro, Small and Medium Enterprises taxes. The information used in this research is secondary data. The results of the analysis show that there are differences in the criteria for Micro, Small and Medium Enterprises in tax law, namely Government Regulation Number 23 of 2018 and Law Number 20 of 2008 concerning Micro, Small and Medium Enterprises, that in Government Regulation 23 of 2018, those that are included in the category of small businesses are those who have gross not more than 4.8 billion and subject to a final 0.5% tariff, Government Regulation Number 23 of 2018 does not explicitly state the words Micro, Small and Medium Enterprises where in the provisions of the Micro, Small and Medium Enterprises Law expressly state the meaning and turnover limit. the government has provided tax facilities for Micro, Small and Medium Enterprises through PP number 23 of 2018, where entrepreneurs who have a gross circulation of under 4.8 billion are subject to final Income Tax at a rate of 0.5% and do not need to make books, just make records, then through the Law -Law Number 7 of 2021 the government exempts income tax for entrepreneurs who have income lower than Rp. 500,000,000.00.