Perbandingan Tata Cara Penghitungan Pajak Penghasilan Pada UMKM Dengan Dasar Pembukuan, Norma Dan PP. 46 Tahun 2013


  • Chalimatus Syakdiyah STIE Widya Gama Lumajang
  • Hari Purnomo STIE Widya Gama Lumajang
  • Soemartono Soemartono STIE Widya Gama Lumajang


PPh, “Pembukuan” method, “Norma”, PP 46 year 2013.


Indonesian state revenues come from tax and non-tax revenues. But most of the revenue comes from taxes. The tax treatment that pays attention to justice in the implementation of the tariff is expected to encourage MSME players to further develop their business. In order to realize a stable taxation system and by prioritizing the principle of justice, it will contribute positively to the development of MSMEs in Indonesia, the main objective of this study is to discuss the comparison of MSME income tax calculation procedures with bookkeeping, norms, and PP No. 46 of 2013. this study focuses on MSME taxpayers in the form of bodies and individuals in accordance with the tax rate facility by comparing the three methods. This type of research is a quantitative descriptive study. Where in this study there are steps starting from collecting company financial statement data, outlining and comparing the calculation of corporate income tax according to the company according to the Taxation Law. Calculation of Income Tax with the PP 46 Year 2013 method results in lower and more efficient tax payable for business actors who do not hold detailed books or records or evidence that can be shown.


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