PROBLEMATIKA IMPLEMENTASI PMK NO. 9 TAHUN 2021 BAGI WAJIB PAJAK UMKM DI KABUPATEN SUMENEP
Keywords:
Tax Insentif for UMKM; PMK 09; SDM UMKM.
Abstract
The aims of this reseach to understand and reveal the problems of implementing PMK 09 of 2021 concerning Final Tax Incentives Borne by the Government for UMKM in Sumenep Regency. The method used is a case study with data collection techniques through observation, in-depth interviews, and documentation and analyzed using the stages of data reduction, data presentation, drawing conclusions and testing the validity of the data. The results of this study are tax incentives for UMKM are very useful in reducing the business burden that must be borne, because the tax burden that should be paid has been borne by the government. The problems faced in the implementation of PMK 09 of 2021 are First, the PPKM condition makes DJP unable to carry out direct socialization to DJP taxpayers so that information related to incentives to be conveyed is hampered because only some can participate in online socialization activities due to limited equipment. and low technological capabilities. Second, the condition of UMKM human resources has not been able to understand the application of tax incentives and finds it difficult. Due to the low level of understanding in compiling realization reports and technology in accessing the online DJP addressReferences
Almanshur, F., & Ghony, M. D. (2014). Metodologi Penelitian Kualitatif. Yogyakarta: Ar-Ruzz Media.
Basrowi dan Sudikin. (2002). Metode Penelitian Kualitatif Perspektif Mikro. Surabaya: Insan Cendikia.
Creswell, J. W. (2015). Penelitian Kualitatif & Desain Riset: Memilih di Antara Lima Pendekatan. Yogyakarta: Pustaka Pelajar.
Darussalam, Septriadi, D., & Dhora, K. A. (2020). Konsep dan Aplikasi Pajak Penghasilan. Jakarta: DDTC.
Halim, A., Bawono, I. R., & Dara, A. (2020). Perpajakan: Konsep, Aplikasi, Contoh, dan Studi Kasus (3rd ed.). Jakarta: Salemba Empat.
Halim, I. (2020). ASPEK HUKUM PEMBEBASAN PAJAK BAGI WAJIB PAJAK UMKM DALAM MASA PANDEMI COVID-19. Universitas Sumatera Utara. Retrieved from http://repositori.usu.ac.id/bitstream/handle/123456789/30460/170200002.pdf?sequence=1&isAllowed=y
Ihsanuddin. (2020). Presiden Jokowi Teken Keppres Tetapkan Wabah Covid-19 Bencana Nasional. Online. Retrieved from https://nasional.kompas.com/read/2020/04/13/18101841/presiden-jokowi-teken-keppres-tetapkan-wabah-covid-19-bencana-nasional
Indriana, M., Norsain, N., & Faisol, M. (2020). Tarif Pajak UMKM 0,5% : Reward Or Punishment? InFestasi, 16(1), 88–100. https://doi.org/10.21107/infestasi.v16i1.6986
Kamayanti, A. (2016). Metodologi Penelitian Kualitatif Akuntansi: Pengantar Religiositas Keilmuan. Jakarta: Yayasan Rumah Peneleh.
Kartiko, N. D. (2020). INSENTIF PAJAK DALAM MERESPONS DAMPAK PANDEMI COVID-19 PADA SEKTOR PARIWISATA. JURNAL PKN (Jurnal Pajak Dan Keuangan Negara), 2(1), 124–137. https://doi.org/10.31092/JURNAL PKN.V2I1.1008
Kementrian Kuangan Republik Indonesia. (2020). Peraturan Menteri Keuangan Republik Indonesia Nomor 9 Tahun 2021 tentang Insentif Pajak Bagi Wajib Pajak Terdampak Pandemi Corona Virus Disease 2019.
Miles, M., & Huberman, M. (1994). Qualitative data analysis: An expanded sourcebook. London: Sage Publications. Retrieved from https://www.google.com/books?hl=en&lr=&id=U4lU_-wJ5QEC&oi=fnd&pg=PR12&dq=Qualitative+data+analysis+Miller+Matthew&ots= kEWF2GTWXP&sig=5nuE4nXb5F3bXqVsFEHIpybw01U
Moleong, J. L. (2014). Metodologi Penelitian Kualitatif. Bandung: PT Remaja Rosdakarya.
Muhadjir, N. (2000). Metodologi Penelitian Kualitatif. Yogyakarta: Rake Sarasin.
Padyanoor, A. (2020). Kebijakan Pajak Indonesia Menanggapi Krisis COVID-19: Manfaat bagi Wajib Pajak. E-Jurnal Akuntansi, 30(9), 2216. https://doi.org/10.24843/eja.2020.v30.i09.p04
Pranita, E. (2020). Diumumkan Awal Maret, Ahli: Virus Corona Masuk Indonesia dari Januari. Online. Retrieved from https://www.kompas.com/sains/read/2020/05/11/130600623/diumumkan-awal-maret-ahli--virus-corona-masuk-indonesia-dari-januari
Pratama, A. M. (2020). Kadin: Sekitar 30 Juta UMKM Tutup karena Pandemi Covid-19. Online. Retrieved from https://money.kompas.com/read/2020/07/28/170100126/kadin--sekitar-30-juta-umkm-tutup-karena-pandemi-covid-19
Rahim, A. (2020). 2 Pasien Meninggal akibat Covid-19, Lockdown 7 Desa di Sumenep Diperpanjang. Online. Retrieved from https://jatim.inews.id/berita/2-pasien-meninggal-akibat-covid-19-lockdown-7-desa-di-sumenep-diperpanjang
Resmi, S. (2019). Perpajakan: Teori & Kasus (10th ed.). Jakarta: Salemba Empat.
Sugiyono. (2014). Memahami Penelitian Kualitatif. Bandung: Alfabeta.
Syukur, M. (2020). Insentif Pajak terhadap Sumbangan Covid-19 dari Perspektif Relasi Hukum Pajak Indonesia dengan Hak Asasi Manusia. Jurnal Suara Hukum, 2(2), 184. https://doi.org/10.26740/jsh.v2n2.p184-214
Yin, R. K. (2015). Studi Kasus Desain & Metode. Jakarta: Raja Grafindo Persada.
Basrowi dan Sudikin. (2002). Metode Penelitian Kualitatif Perspektif Mikro. Surabaya: Insan Cendikia.
Creswell, J. W. (2015). Penelitian Kualitatif & Desain Riset: Memilih di Antara Lima Pendekatan. Yogyakarta: Pustaka Pelajar.
Darussalam, Septriadi, D., & Dhora, K. A. (2020). Konsep dan Aplikasi Pajak Penghasilan. Jakarta: DDTC.
Halim, A., Bawono, I. R., & Dara, A. (2020). Perpajakan: Konsep, Aplikasi, Contoh, dan Studi Kasus (3rd ed.). Jakarta: Salemba Empat.
Halim, I. (2020). ASPEK HUKUM PEMBEBASAN PAJAK BAGI WAJIB PAJAK UMKM DALAM MASA PANDEMI COVID-19. Universitas Sumatera Utara. Retrieved from http://repositori.usu.ac.id/bitstream/handle/123456789/30460/170200002.pdf?sequence=1&isAllowed=y
Ihsanuddin. (2020). Presiden Jokowi Teken Keppres Tetapkan Wabah Covid-19 Bencana Nasional. Online. Retrieved from https://nasional.kompas.com/read/2020/04/13/18101841/presiden-jokowi-teken-keppres-tetapkan-wabah-covid-19-bencana-nasional
Indriana, M., Norsain, N., & Faisol, M. (2020). Tarif Pajak UMKM 0,5% : Reward Or Punishment? InFestasi, 16(1), 88–100. https://doi.org/10.21107/infestasi.v16i1.6986
Kamayanti, A. (2016). Metodologi Penelitian Kualitatif Akuntansi: Pengantar Religiositas Keilmuan. Jakarta: Yayasan Rumah Peneleh.
Kartiko, N. D. (2020). INSENTIF PAJAK DALAM MERESPONS DAMPAK PANDEMI COVID-19 PADA SEKTOR PARIWISATA. JURNAL PKN (Jurnal Pajak Dan Keuangan Negara), 2(1), 124–137. https://doi.org/10.31092/JURNAL PKN.V2I1.1008
Kementrian Kuangan Republik Indonesia. (2020). Peraturan Menteri Keuangan Republik Indonesia Nomor 9 Tahun 2021 tentang Insentif Pajak Bagi Wajib Pajak Terdampak Pandemi Corona Virus Disease 2019.
Miles, M., & Huberman, M. (1994). Qualitative data analysis: An expanded sourcebook. London: Sage Publications. Retrieved from https://www.google.com/books?hl=en&lr=&id=U4lU_-wJ5QEC&oi=fnd&pg=PR12&dq=Qualitative+data+analysis+Miller+Matthew&ots= kEWF2GTWXP&sig=5nuE4nXb5F3bXqVsFEHIpybw01U
Moleong, J. L. (2014). Metodologi Penelitian Kualitatif. Bandung: PT Remaja Rosdakarya.
Muhadjir, N. (2000). Metodologi Penelitian Kualitatif. Yogyakarta: Rake Sarasin.
Padyanoor, A. (2020). Kebijakan Pajak Indonesia Menanggapi Krisis COVID-19: Manfaat bagi Wajib Pajak. E-Jurnal Akuntansi, 30(9), 2216. https://doi.org/10.24843/eja.2020.v30.i09.p04
Pranita, E. (2020). Diumumkan Awal Maret, Ahli: Virus Corona Masuk Indonesia dari Januari. Online. Retrieved from https://www.kompas.com/sains/read/2020/05/11/130600623/diumumkan-awal-maret-ahli--virus-corona-masuk-indonesia-dari-januari
Pratama, A. M. (2020). Kadin: Sekitar 30 Juta UMKM Tutup karena Pandemi Covid-19. Online. Retrieved from https://money.kompas.com/read/2020/07/28/170100126/kadin--sekitar-30-juta-umkm-tutup-karena-pandemi-covid-19
Rahim, A. (2020). 2 Pasien Meninggal akibat Covid-19, Lockdown 7 Desa di Sumenep Diperpanjang. Online. Retrieved from https://jatim.inews.id/berita/2-pasien-meninggal-akibat-covid-19-lockdown-7-desa-di-sumenep-diperpanjang
Resmi, S. (2019). Perpajakan: Teori & Kasus (10th ed.). Jakarta: Salemba Empat.
Sugiyono. (2014). Memahami Penelitian Kualitatif. Bandung: Alfabeta.
Syukur, M. (2020). Insentif Pajak terhadap Sumbangan Covid-19 dari Perspektif Relasi Hukum Pajak Indonesia dengan Hak Asasi Manusia. Jurnal Suara Hukum, 2(2), 184. https://doi.org/10.26740/jsh.v2n2.p184-214
Yin, R. K. (2015). Studi Kasus Desain & Metode. Jakarta: Raja Grafindo Persada.
Published
2022-09-30
Section
Articles
Performance: Jurnal Bisnis & Akuntansi allows readers to read, download, copy, distribute, print, search, or link to the full texts of its articles and allow readers to use them for any other lawful purpose. The journal allows the author(s) to hold the copyright without restrictions. Finally, the journal allows the author(s) to retain publishing rights without restrictions.
In most cases, appropriate attribution can be provided by simply citing the original article, for example:
Sakdiyah, H. (2017). ANALISIS PENERAPAN ENVIROMENTAL MANAGEMENT ACCOUNTING (EMA) PADA RSUD DR.H.SLAMET MARTODJIRJO PAMEKASAN. PERFORMANCE: Jurnal Bisnis & Akuntansi, 7(1), 1-18. doi:https://doi.org/10.24929/feb.v7i1.343
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
4.png)
.png)
