(Artikel) TELAAH KRITIS IMPLEMENTASI PP 46/2013 TERHADAP UU N0. 36/2008 PADA SEKTOR UMKM



Probowulan, Diyah (2016) (Artikel) TELAAH KRITIS IMPLEMENTASI PP 46/2013 TERHADAP UU N0. 36/2008 PADA SEKTOR UMKM. Jurnal Ilmiah Akuntansi Indonesia, 1 (1). ISSN 2528-6501

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10. TELAAH KRITIS IMPLEMENTASI PP 46-2013 TERHADAP UU NO 36-2008 PADA SEKTOR UMKM-min.pdf
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Abstract

The Government through the Directorate General of Taxation issued a policy in 2013 in the
form of Government Regulation (PP) Number 46 of 2013 regarding the application of a flat
rate of 1% on any business that has a maximum income of Rp. 4.8 billion. Application of PP
46 in 2013 will inevitably have to be done by all trained partners or SMEs in Indonesia,
which has a turnover of under Rp. 4.8 billion. In the period of the commencement of the year
2013 until today of course there are various phenomena in the field. Therefore, this study
aimed to describe the behavior of the partners in addressing the implementation of PP 46 in
2013. This study used a qualitative approach with intrepetif perspective. The qualitative
approach is research done in certain settings that exist in real life (naturally) with the intent
to investigate and understand the phenomenon: what happened, why it happened and how it
happened ?. The main objective of qualitative research is to make a fact easily understood
(understandable) and that allows (by model) can generate new hypotheses. Based on predefined criteria, this study used the key person in approaching research informants. While
the mention of the name of the informant, the author uses a pseudonym, which means that the
author will not use the real names of informants, but pseudonyms or initials

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Item Type: Article
Additional Information: Cover Jurnal, Daftar Isi, Artikel
Subjects: 600 Technology and Applied Science > 650 Business > 657 Accounting
Divisions: Faculty of Economics > Department of Accounting (S1)
Depositing User: Probowulan Diyah | diyahprobowulan@unmuhjember.ac.id
Date Deposited: 20 May 2020 01:37
Last Modified: 20 May 2020 01:37
URI: http://repository.unmuhjember.ac.id/id/eprint/4364

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