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PENGARUH PENERIMAAN PAJAK PENGHASILAN UMKM (PENERAPAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013) TERHADAP PENERIMAAN PAJAK PENGHASILAN FINAL PADA KPP PRATAMA CIMAHI

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ABSTRACT THE EFFECT OF UMKM INCOME TAX RECEIPTS (APPLICATION OF GOVERNMENT REGULATION NUMBER 46 OF 2013) ON FINAL INCOME TAX RECEIPTS AT KANTOR PELAYANAN PAJAK PRATAMA CIMAHI Written by: Rusdin Parhutatua Manalu NIM: 1532068 The purpose of this study was to determine the effect of UMKM Income Tax Receipts (Application of Government Regulation Number 46 of 2013) on Final Income Tax Receipts at Kantor Pelayanan Pajak Pratama Cimahi. The methods used in this study were descriptive method with a quantitative approach, the data was compiled in order to provide information needed to analyze the problem.The analysis of the data used is correlation coefficient analysis, with the significant test of 0.05, coefficient of determination analysis, and simple linear regression analysis. UMKM Income Tax Receipts (Application of Government Regulation Number 46 of 2013) has a significant effect towards the acceptance of Final Income Tax with a significance value of 0.003 <0.05, indicating that Ho was rejected and Ha was accepted which means there was a significant effect. Keywords : Income Tax UMKM ( PP 46), Final Income Tax