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ANALISIS PENERAPAN PP NO 46 TAHUN 2013 TENTANG PAJAK PENGHASILAN USAHA MIKRO KECIL MENENGAH (UMKM) DAN DAMPAKNYA TERHADAP PENERIMAAN PAJAK

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ABSTRACT An ANALYSIS on the APPLICATION of REGULATION NO 46 YEAR 2013 of INCOME TAX FOR SMALL MEDIUM ENTERPRISES AND ITS IMPACT ON TAX REVENUE Compiled By: Beryanto Marsclin Albert Rudolf NIM: 1432018 This research aimed to know the role of the application of Regulation No. 46 Year 2013 against the tax revenue on Tax Services Office Soreang. This research was done using descriptive method which describes and discusses the object examined based on facts until got the conclusion. In the collection of data was done by using secondary data that had been obtained from the Tax Service Office Soreang. Data analysis using the method of statistical Correlation Coefficient Test such as Pearson Product Moment, Significance Tests, test the determination of the Coefficients, and Simple regression analysis. The research results showen that free variables in this study was the Government Regulation No. 46 Year 2013 who had influence on the bound variables which was tax revenues Keywords: PP No. 46 Year 2013, Tax Revenues, Tax Small Medium Enterprises