PENERAPAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 TERHADAP USAHA MIKRO KECIL DAN MENENGAH (UMKM)

Abstract

This study aims to conduct a review of the application of the principles of justice and economics in the
application of PP number 46 of 2013 to MSMEs in the city of Semarang and identify obstacles that occur
in the implementation of PP number 46 of 2013 on MSMEs in the city of Semarang. The research
method used to obtain and analyze data is: a field research method consisting of interview techniques and
observation techniques and library research methods. Based on the review PP No. 46 of 2013 based on
the principle of justice and economy in MSMEs in Semarang City, it can be concluded that: Although
there is a concept of justice principle PP No. 46 of 2013 in the city of Semarang which has been
implemented well, but there is still a concept of justice principle PP No. 46 of 2013 which has not been
fully implemented in the City of Semarang. This can be seen from the calculation of corporate income tax
according to article 17 and according to PP No. 46 of 2013 which has a difference. In addition, business
deduction costs and losses are also not taken into account in paying income tax based on PP No. 46 of
2013; In review PP No. 46 of 2013 based on the economic principle of MSMEs in the city of Semarang,
it can be concluded that the application of the economic principle of PP No. 46 of 2013 is still not fully
implemented in the city of Semarang. This is because there are still MSMEs that have small business
margins and living costs that are not accounted for in the UMKM income tax; From the identification of
obstacles in the application of PP No. 46 of 2013 in the city of Semarang, the authors conclude there are
still obstacles in the application of PP No. 46 of 2013 in the city of Semarang, both in terms of tax
authorities and from the side of the UMKM WP.