Tinjauan Lanjutan Atas Pph Final UMKM Peraturan Pemerintah Nomor 23 Tahun 2018


  • Dedi Haryadi Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Widya Dharma Pontianak


Government Regulation (PP) Number 23 of 2018 about income tax on income from businesses received by taxpayers who have a certain gross revenue has come into force on July 1, 2018 is a replacement for PP Number 46 of 2013. This Government Regulation has indeed made improvements the previous regulations which in their implementation lead to many different interpretations. The purpose of the study is to find out what obstacles and problems are still being faced in the implementation of PP 23 in 2018 although it is a refinement of PP 23 in 2013. This is a descriptive study. The data collection method is carried out with a documentary study, especially on the Income Tax Law, Government Regulation Number 23 of 2018 and its implementing rules and Government Regulation Number 46 of 2013 and its derivative rules. The results of the study show that the implementation of PP 23 in 2018 still has many weaknesses and problems, including inappropriate implementation, potential disputes for fulfilling tax obligations in 2018, there are two types of formats for PP 23 Certificates, potential errors for withholding Taxpayers, the basis for imposition of PP 23 taxes. which is different from the basis for the imposition of VAT, the submission form for selecting general income tax which is not informative enough, potential dispute between independent work and doing business, and final income tax withholding which makes it difficult for withholding taxpayers. The author hopes that the weaknesses faced can be immediately overcome by revising the relevant regulations. Keywords:  Government Regulation No 23 year 2018, Final Income Tax dan Small and Medium-Sized Enterprises.