Peluang dan Tantangan Usaha Mikro Kecil dan Menengah dalam Menghadapi Masyarakat Ekonomi ASEAN

Nowadays we are already in the ASEAN economic community section that should always be aware of the opportunities and challenges that occur especially in the case of SMEs (Small Medium Micro Enterprises), which plays a major role in the development of economic growth in Indonesia as a developing country in Indonesia. The performance of SMEs in Indonesia still must be monitored because there is still debate among academics about whether the Indonesian SMEs can compete in export markets or at least survive at home against the competition of imported goods that come from abroad. The study was conducted for our SMEs in order to take all the opportunities and overcome the challenges that occur either from internal and external environment in a company engaged in the SME industry. Monitoring of the SMEs was conducted through the presence of several strategies that lead to bottom-up which focus on the development of SMEs as one measure of economic growth. Research method is descriptive analytical study outlining strategies for SMEs as a way out alternatives in running the ASEAN economic community who are always ready to face any challenges and opportunities from both internal and external factors. Data collection through literature study secondary data sourced from literature journal reports and other official information that supports research on SMEs. Results from this study any measures or program that can compete in the market of regional (ASEAN) and maintaining or retaining domestic products in the domestic market share by increasing number of goods imported into the country. Therefore to support this it is necessary to empower back all the centers of SMEs that had developed with government support through a number of policies regarding the feasibility of SMEs

Perilaku UMKM terhadap Pelaksanaan Pemungutan Pajak UMKM dengan Menggunakan Self Assessment System

- The implementation of MSME tax collection with the Self Assessment System is a tax collection system by calculating, paying and reporting by yourself by giving confidence to taxpayers based on applicable laws and regulations. This study aims to 1) determine the implementation of the implementation of the self-assessment system in Makasar District, East Jakarta; 2) analyzing the understanding of the taxation knowledge of the UMKM taxpayers, 3) analyzing the implementation of the MSME taxpayer obligations 4) analyzing the tax awareness of taxpayers' sensitivity. This type of research is qualitative descriptive by means of direct primary data collection through interviews with 10 taxpayer informants of MSME actors. The results of his research indicate that the implementation of the self-assessment system has not been going well and more intensive assistance is needed. This is due to the lack of public awareness of taxation and lack of understanding of taxation knowledge. There are 4 informants who run the self-assessment system, 2 of which are assisted by tax consultant services and 6 other informants have not implemented the self assetment system properl

Pengaruh Sosialisasi Perpajakan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Kabupaten Bandung Barat

Kendaraan Bermotor merupakan objek Pajak Kendaraan (PKB) dimana pajak tersebut yang wajib dibayar oleh tiap owner kendaraan bermotor yang mengoperasikan kendaraannya di jalur universal. Dari banyaknya pengguna kendaraan bermotor ada banyak kendaraan yang tidak melaksanakan catatan ulang( KTMDU). Tujuan riset ini adalah mengukur besarnya Pengaruh variabel Sosialisasi Perpajakan serta Pemahaman WP dengan Kepatuhan WP dari Pajak Kendaran Bermotor (PKB). Tata cara penelitian yang dpergunakan merupakan tata cara deskriptif kuantitatif dengan informasi data primer yang didapatkan dari hasil kuisioner yang dibagikan. Populasi dalam riset ini merupakan pemilik yang menjadi WP Kendaraan Bermotor diarea Kabupaten Bandung Barat. Analisis ilustrasi yang digunakan ialah random sampling sederhana dengan hasil sebanyak 100 orang. Metode analisis informasi yang digunakan merupakan analisis regresi yang regresi berganda dengan perlengkapan bantu perhitungan memakai aplikasi SPSS v.22. Bersumber pada dari hasil riset membuktikan kalau Sosialisasi Perpajakan serta Pemahaman WP mempengaruhi secara individu serta bersama-sama (simultan) terhadap Kepatuhan WP Kendaraan Bermotor di area Kabupaten Bandung Barat. Nilai koefisien determinasi 31,9% yang berarti Sosialisasi Perpajakan serta Pemahaman WP terhadap Kepatuhan WP Kendaraan Bermotor mempengaruhi sebesar 31,9%, sedangkan 68,1% dipengaruhi oleh faktor lain yang tidak ditelit

Implementation of Government Regulation No.46 Year of 2013 and No.23 Year of 2018 for Small and Medium Enterprises of Bandung City (Case Study of Small and Medium Enterprises in Bandung City)

This study aims to analyze the growth of turnover from the three types of businesses in the fields of convection, food processing, and study, by comparing the application of the UMKM tax calculation based on PP No 46 of 2013 and PP No 23 of 2018. The sampling technique uses unproportioned stratified random sampling and is carried out in December 2018 until June 2019. Data analysis in this study uses descriptive qualitative analysis by socializing the UMKM tax calculation with the most recent simple calculation following government regulations, which is 0.5% of turnover which was previously 1% of turnover. The results showed in Bandung Regency, namely the type of convection business with the highest turnover of Rp. 3,000,000,000 and the lowest is Rp. 960,000,000; type of food processing business, the highest turnover is Rp. 600,000,000, and the lowest is Rp. 132,000. 000, -; and by the type of handicraft business with the highest turnover of Rp. 600,000,000 and the lowest Rp. 96,000,000 By using PP 46 of 2013 with a turnover rate of 1% per year, updated to PP 23 of 2018 at a rate of 0.5% per year, through this policy it has been generated that UMKM entrepreneurs will be lighter with payment of a 0.5% tax rate to be able to stimulate UMKM entrepreneurs to continue working and building new innovations in their industrial business. Related to this pandemic period for SMEs in Bandung regency still lacking understanding of UMKM tax incentives, from the Directorate General of Central and Regional Taxes to make publications and socialization efforts so that people follow this opportunit