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PENGARUH PENERAPAN PERATURAN PEMERINTAH NO. 46 TAHUN 2013 TENTANG PAJAK PENGHASILAN UMKM TERHADAP PENERIMAAN PAJAK PENGHASILAN PASAL 4 AYAT 2 DI KANTOR PELAYANAN PAJAK PRATAMA BANDUNG BOJONAGARA

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ABSTRACT THE INFLUENCE OF THE IMPLEMENTATION OF GOVERNMENT REGULATION NUMBER 46 OF 2013 ARTICLE 4 POINT 2 REGARDING TO TAX INCOME UMKM TOWARD THE RECEIVER OF TAX INCOME IN TAX SERVICE OFFICE PRATAMA BANDUNG BOJONAGARA Arranged by : Winny Naomi 1632067 This study was conducted to determine The Influence of the Implementation of Government Regulation Number 46 of 2013 Article 4 Point 2 Regarding to Tax Income UMKM Toward The Receiver of Tax Income in Tax Office Pratama Bandung Bojonagara. The author uses descriptive method with approach of quantitative in this research, in the form of data collection so as to produce information needed to analyze the problem. Data analysis used correlation coefficient analysis, coefficient of determination analysis, significant test at α = 0.05, and simple linear regression analysis. Based on the results of significance test showed that The Influence of the Implementation of Government Regulation Number 46 of 2013 Article 4 Point 2 Regarding to Tax Income UMKM Toward The Receiver of Tax Income significantly influence the significance value of 0.00 < 0.05 so it shows that Ho is rejected and Ha accepted which means there is a significant influence. Keywords: PP 46, Tax Income Article 4 Point 2