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Implementasi PP No. 46 Tahun 2013 dalam Meningkatkan Kepatuhan Wajib Pajak Usaha Mikro, Kecil dan Menengah (UMKM) Di Kantor Pelayanan Pajak Pratama Kendari

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 4 No. 1 (2020)

DOI
10.33772/jak-uho.v4i1.13360
ISSN
2503-1635
Published
2020-08-07
Publisher
Universitas Halu Oleo
Language
eng

Abstract

This study aims to determine and explain the implementation of PP No. 46 of 2013 in improving compliance of the Micro, Small and Medium Enterprises (MSMEs) Taxpayers at the Pratama Tax Office Kendari. The type of data used in this study are qualitative and quantitative data. Data collection methods used are library study methods, documentation and interviews. The analytical method used in this research is descriptive analysis method.The results of this study indicate that the number of compulsory MSMEs registered in Kendari Primary Tax Office continues to increase every year since PP No. was implemented. 46 of 2013, but the number of registered MSMEs taxpayers is not followed by the number of taxpayers who pay taxes, where the number of taxable UMKM tax payers at Kendari Pratama KPP fluctuates every month with very less criteria, namely in the range 0.58% to 12, 73% even though the tax revenue has increased every year.Keywords: PP No. 46 of 2013, Compliance with Taxpayers, MSMEs

Collaboration network of the authors

40 authors · 106 co-authorship links · showing the 40 most connected

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  • Universitas Halu Oleo
  • 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
Nasrullah DaliAffiliation unknown4
La Ode AntoAffiliation unknown3
Relis RelisAffiliation unknown3
Emillia NurdinAffiliation unknown2
Andi Basru WawoAffiliation unknown2
Ishak AwaluddinAffiliation unknown2
H Arifuddin Mas'udAffiliation unknown2
Muntu AbdullahAffiliation unknown2
Husin husinAffiliation unknown2
Rosnawintang RosnawintangAffiliation unknown1
kartowiyono kartowiyonoAffiliation unknown1
La ode AlibarAffiliation unknown1
Sarlis HarisAffiliation unknown1
Muhammad SyahrirAffiliation unknown1
H. Hasbuddin H. HasbuddinAffiliation unknown1
Arifuddin ArifuddinUniversitas Halu Oleo1
Tuti DharmawatiAffiliation unknown1
Sulvariany TamburakaAffiliation unknown1
Adol PinaAffiliation unknown1
Erwin ErwinSriwijaya University1
Vina Olivia PebriyantiAffiliation unknown1
Rani DestrianaAffiliation unknown1
Sitti NurnaluriAffiliation unknown1
Wa Ode Mustika RatuAffiliation unknown1
Yusna HermanAffiliation unknown1
Saldi Al AyyubiAffiliation unknown1
Ayu LestariAffiliation unknown1
Nur AsniAffiliation unknown1
Ersita NugrawatiAffiliation unknown1
Arifuddin Mas'udAffiliation unknown1
Waode MisrawatiAffiliation unknown1
Mira Mira NukaAffiliation unknown1
Eka TrisaktianiAffiliation unknown1
Andi Basru WawoAffiliation unknown1
Izah Auliah SahlanAffiliation unknown1
Capriyani HarisAffiliation unknown1
Ulva KurniaAffiliation 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">Implementasi PP No. 46 Tahun 2013 dalam Meningkatkan Kepatuhan Wajib Pajak Usaha Mikro, Kecil dan Menengah (UMKM) Di Kantor Pelayanan Pajak Pratama Kendari</dc:title>
	<dc:creator>Hadisantoso, Erwin</dc:creator>
	<dc:creator>Hasbuddin, Hasbuddin</dc:creator>
	<dc:creator>Fendi, Fendi</dc:creator>
	<dc:description xml:lang="en-US">This study aims to determine and explain the implementation of PP No. 46 of 2013 in improving compliance of the Micro, Small and Medium Enterprises (MSMEs) Taxpayers at the Pratama Tax Office Kendari. The type of data used in this study are qualitative and quantitative data. Data collection methods used are library study methods, documentation and interviews. The analytical method used in this research is descriptive analysis method.The results of this study indicate that the number of compulsory MSMEs registered in Kendari Primary Tax Office continues to increase every year since PP No. was implemented. 46 of 2013, but the number of registered MSMEs taxpayers is not followed by the number of taxpayers who pay taxes, where the number of taxable UMKM tax payers at Kendari Pratama KPP fluctuates every month with very less criteria, namely in the range 0.58% to 12 , 73% even though the tax revenue has increased every year.Keywords: PP No. 46 of 2013, Compliance with Taxpayers, MSMEs</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2020-08-07</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
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	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
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	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13360</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v4i1.13360</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 4, No 1 (2019): February 2019</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v4i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13360/9230</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
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