?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENERAPAN+PAJAK+PENGHASILAN+BAGI+WAJIB+PAJAK+ORANG%0D%0AATAU+BADAN+YANG+MEMILIKI+USAHA+MIKRO+KECIL+DAN%0D%0AMENENGAH+DI+KOTA+BANDAR+LAMPUNG&rft.creator=WAYAN+AYU+ANGGARE+DEWI%2C+1212011356&rft.subject=KZ+Law+of+Nations&rft.description=Pajak+merupakan+sektor+penting+dalam+pembangunan+untuk+mempertahankan%0D%0Ategaknya+negara.+Pajak+penghasilan+(PPh)+dari+wajib+pajak+(WP)+yang+memiliki%0D%0AUMKM+diharapkan+mampu+membantu+pendapatan+daerah.+Ketentuan+UMKM%0D%0Adiatur+dalam+PP+NO.46+Tahun+2013+tentang+PPh+atas+Penghasilan+dari+Usaha%0D%0Ayang+diterima+atau+di+peroleh+WP+yang+memiliki+pendapatan+4%2C8M+dikenakan%0D%0Apajak+PPh+1%25+dari+penghasilan+bruto%2C+namun+masih+ada+WP+yang+belum%0D%0Amengetahui+penerapan+PPh+bagi+WP+yang+memiliki+UMKM+serta+pengaturan%0D%0Apengenaan+PPh.+Adapun+yang+menjadi+permasalahan+dalam+penelitian+adalah%0D%0Apertama%2C+bagimanakah+pengaturan+penggenaan+PPh+bagi+WP+UMKM+dan+kedua%2C%0D%0Abagaimanakah+penerapan+PPh+bagi+UMKM.%0D%0APendekatan+masalah+dilakukan+secara+yuridis+normatif+dan+yuridis+empiris+dengan%0D%0Amenggunakan+jenis+data+primer+dan+data+sekunder.+Pengumpulan+data+dilakukan%0D%0Adengan+studi+kepustakaan+dan+studi+lapangan+yang+kemudian+dianalisis+secara%0D%0Adeskripsi+kuantitatif.%0D%0AHasil+penelitian+menunjukan+bahwa+pengaturan+pengenaan+PPh+bagi+UMKM%0D%0Amengacu+pada+%2C+UU+No.36+tahun+2008+tentang+PPh%2C+PP+No.46+tahun+2013+tentang%0D%0APPh+atas+penghasilan+dari+usaha+yang+di+terima+atau+diperoleh+WP+yang+memiliki%0D%0Aperedaran+bruto+tertentu.+SE+No.42%2FPJ%2F2013+dan+Permen+Keuangan%0D%0ANo.107%2FPMK.011%2F+2013+tentang+Tata+Cara+Penghitungan%2C+Penyetoran%2C+dan%0D%0APelaporan+PPh+atas+Penghasilan+dari+Usaha+yang+diterima+atau+diperoleh+Wajib%0D%0APajak+yang+Memiliki+Peredaran+Bruto+tidak+lebih+4%2C8M.%0D%0APenerapan+PPh+bagi+WP+yang+memiliki+UMKM+di+Bandar+Lampung+%2C+ada%0D%0Abeberapa+tata+cara%2C+pertama+penghitungan+Pengenaan+PPh+berdasarkan+peredaran%0D%0Abruto%2C+Tarif+PPh+final+adalah+1%25%2C+cara+perhitungan+PPh+final+sebesar+1%25+x%0D%0Aperedaran+bruto+setiap+bulan.+Kedua%2C+penyetoran+dan+pelaporan+adalah+menyetor%0D%0APPh+terutang+ke+kantor+pos+atau+bank+yang+ditunjuk+oleh+Menteri+Keuangan%2C%0D%0Adengan+menggunakan+SSP+atau+sarana+administrasi+lain+yang+dipersamakan%0D%0Adengan+SSP%2C+yang+telah+mendapat+validasi+dengan+Nomor+Transaksi+Penerimaan%0D%0ANegara.WP+yang+melakukan+pembayaran+PPh+wajib+menyampaikan+Surat%0D%0APemberitahuan+Masa+Pajak+sesuai+dengan+tanggal+validasi+Nomor+Transaksi%0D%0APenerimaan+Negara+(NTPN)+yang+tercantum+pada+SSP.%0D%0AKata+kunci+%3A+PPh%2C+Wajib+Pajak%2C+UMKM.%0D%0A%0D%0ATHE+APPLICATION+OF+INCOME+TAX+TO+INDIVIDUAL+OR%0D%0AINSTITUTIONAL+TAX+PAYM+HAVING+MICRO+AND+MIDDLE%0D%0ASCALE+BUSINESSES+IN+BANDAR+LAMPUNG%0D%0A%0D%0ATax+is+an+important+sector+in+development+to+maintain+the+state+running.+Income%0D%0Atax+(or+PPh)+from+tax+payer+(TP)+having+micro+and+middle+scale+of+businesses%0D%0A(MAMSB)+is+expected+to+be+able+to+support+regional+income.+The+provision+of%0D%0AMAMSB+was+regulated+in+Government+Regulation+number+46+in+2013+about%0D%0Aincome+tax+upon+income+from+business+obtained+by+tax+payer+with+income+of+4.8%0D%0AB+with+1+%25+tax+income+deductible+from+gross+income%2C+however%2C+there+are+tax%0D%0Apayers+who+do+not+know+income+tax+application+for+tax+payer+having+MAMSB%0D%0Aand+its+legal+provision.+The+problem+statements+of+this+research+were+the+provision%0D%0Aof+income+tax+application+for+NAMSB+tax+payers+and+income+tax+application+for%0D%0AMAMSB.%0D%0AThis+research+used+normative+and+empirical+jurisdiction+approaches+by+using%0D%0Aprimary+and+secondary+data.+Data+were+collected+by+using+literary+study+and+field%0D%0Astudy+and+then+analyzed+descriptively.%0D%0AThe+result+showed+that+the+provision+of+income+tax+application+for+MAMSB%0D%0Ataxpayers+refers+to+Act+number+36+in+2008+about+income+tax%2C+Government%0D%0ARegulation+number+46+in+2013+about+tax+income+from+business+income+received%0D%0Aby+tax+payers+with+certain+gross+income%2C+SE+number+42%2FPJ%2F2013+and+Regulation+of%0D%0AMinistry+of+Finance+number+107%2FPMK.O11%2F2013+about+Procedures+of+Estimation%2C%0D%0APayment%2C+and+Reporting+Income+Tax+of+Received+Business+Income+Obtained+by%0D%0ATax+Payers+Having+Gross+Income+Less+Than+4.8+B.%0D%0AThere+are+some+procedures+in+applying+the+income+tax+for+MAMSB+in+Bandar%0D%0ALampung.+First%2C+the+income+tax+collectible+estimation+is+based+on+gross+income%2C%0D%0Afinal+income+tax+is+1%25%2C+and+the+cstimation+method+of+final+taxis+1%25+x+monthly%0D%0Agross+income.+Second%2C+payment+and+report%3B+coilectible+income+tax+can+be+paid+to%0D%0Apost+office+or+banks+nominated+by+Ministry+of+Finance%2C+by+using+SSP+or+other%0D%0Aadministration+means+equal+to+SSP+which+has+been+validated+with+State+Income%0D%0ATransaction+Number.+Tax+payers+who+pay+income+tax+must+submit+Tax+Period%0D%0AReporting+Form+according+to+date+of+validation+of+State+Income+Transaction%0D%0ANumber+(or+NTPN)+stated+in+SSP%3A%0D%0AKeywords%3A+income+tax%2C+tax+payer%2C+MAMSB&rft.publisher=FAKULTAS+HUKUM&rft.date=2016-02-25&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F21302%2F1%2FABSTRAK%2520%2528ABSTRACT%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F21302%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F21302%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++WAYAN+AYU+ANGGARE+DEWI%2C+1212011356++(2016)+PENERAPAN+PAJAK+PENGHASILAN+BAGI+WAJIB+PAJAK+ORANG+ATAU+BADAN+YANG+MEMILIKI+USAHA+MIKRO+KECIL+DAN+MENENGAH+DI+KOTA+BANDAR+LAMPUNG.++FAKULTAS+HUKUM%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F21302%2F