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ANALISIS EFEKTIVITAS SOSIALISASI PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 TENTANG PAJAK PENGHASILAN BAGI UMKM DI KOTA KENDARI (Studi Pada Kantor Pelayanan Pajak Pratama Kendari)

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 3 No. 2 (2020)

DOI
10.33772/jak-uho.v3i2.13276
ISSN
2503-1635
Published
2020-08-05
Publisher
Universitas Halu Oleo
Language
eng

Abstract

The purpose of this studyt to analyze the effectiveness of socialization Government Regulation No. 46 Tahun 2013 conducted by KPP Pratama Kendari and to analyze the trend of Income Tax Revenue after the Socialization of Government Regulation No. 46 Tahun 2013. This study used primary data and secondary data. Primary data obtained from respondents who already know the Government Regulation No. 46 Tahun 2013 by direct socialization or media, and secondary data obtained from KPP Pratama Kendari.This study used the descriptive analysis method. In this method the researchers trying to describe the level of effectiveness of the results of socialization conducted by KPP Pratama Kendari by using the scale liqueur. And also to see the tax revenue from the results of socialization that used trend analysis.The results showed that the socialization of Government Regulation No. 46 Tahun 2013 conducted by KPP Pratama Kendari is effective. This is indicated by a score of 79.96 percent. This result is reinforced by the trend of income tax revenue that has been increasing from year to year.

Collaboration network of the authors

40 authors · 94 co-authorship links · showing the 40 most connected

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  • Institut Agama Islam Negeri Kendari
  • Universitas Muslim Indonesia
  • Sriwijaya University
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Husin husinAffiliation unknown4
Sulvariany TamburakaAffiliation unknown2
Erwin HadisantosoAffiliation unknown2
Emillia NurdinAffiliation unknown2
La Ode AntoAffiliation unknown2
Abdul Azis MuthalibAffiliation unknown1
Sri WidatiAffiliation unknown1
Safriaddin SafriaddinAffiliation unknown1
. ElfinAffiliation unknown1
. HusinAffiliation unknown1
Ernawati ErnawatiInstitut Agama Islam Negeri Kendari1
Salmiyanti RuslanAffiliation unknown1
Rosnawintang RosnawintangAffiliation unknown1
Teddy RonalAffiliation unknown1
Sri Wahyuni SalehAffiliation unknown1
Sunartin SunartinAffiliation unknown1
Lia HanifaAffiliation unknown1
Safaruddin SafaruddinUniversitas Muslim Indonesia1
Intihanah IntihanahAffiliation unknown1
Sitti NurnaluriAffiliation unknown1
Erwin ErwinSriwijaya University1
Vina Olivia PebriyantiAffiliation unknown1
Lilis JuliaAffiliation unknown1
Muntu AbdullahAffiliation unknown1
Mifta ChulhairAffiliation unknown1
Nasrullah DalliAffiliation unknown1
Dwi Febrian Arba SuaibAffiliation unknown1
Febby Annisa SaraswatiAffiliation unknown1
Auliah KalsumAffiliation unknown1
Muhammad Astun SetiawanAffiliation unknown1
Ayu LestariAffiliation unknown1
Hasbuddin HasbuddinAffiliation unknown1
Wa Ode AswatiAffiliation unknown1
Anggun Lia SasmitaAffiliation unknown1
Kiki Fatimah SaritaAffiliation unknown1
Irna Sistryani IrsaAffiliation unknown1
Fitriah SarufaAffiliation unknown1
Syaiah SyaiahAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Okt 2026, last seen 31 Okt 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">ANALISIS EFEKTIVITAS SOSIALISASI PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 TENTANG PAJAK PENGHASILAN BAGI UMKM DI KOTA KENDARI (Studi Pada Kantor Pelayanan Pajak Pratama Kendari)</dc:title>
	<dc:creator>Wawo, Andi Basru</dc:creator>
	<dc:creator>Asni, Nur</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this studyt to analyze the effectiveness of socialization Government Regulation No. 46 Tahun 2013 conducted by KPP Pratama Kendari and to analyze the trend of Income Tax Revenue after the Socialization of Government Regulation No. 46 Tahun 2013. This study used primary data and secondary data. Primary data obtained from respondents who already know the Government Regulation No. 46 Tahun 2013 by direct socialization or media, and secondary data obtained from KPP Pratama Kendari.This study used the descriptive analysis method. In this method the researchers trying to describe the level of effectiveness of the results of socialization conducted by KPP Pratama Kendari by using the scale liqueur. And also to see the tax revenue from the results of socialization that used trend analysis.The results showed that the socialization of Government Regulation No. 46 Tahun 2013 conducted by KPP Pratama Kendari is effective. This is indicated by a score of 79.96 percent. This result is reinforced by the trend of income tax revenue that has been increasing from year to year.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2020-08-05</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13276</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v3i2.13276</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 3, No 2 (2018): Oktober 2018</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v3i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13276/9200</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
</oai_dc:dc>