Implementasi Peraturan Pemerintah No. 46 Tahun 2013 Tentang Pajak Penghasilan Final USAha Mikro Kecil Menengah (Kota Surabaya)

This research aims to find out the implementation of “Peraturan Pemerintah Nomor 46 Tahun 2013 tentang Pajak Penghasilan Final Usaha Mikro Kecil dan Menengah” in Surabaya. A qualitative method is used to analyze the problem, involving observation, interview, and literature analysis. The main problem is to find the compatibility of the tax regulation with the tax-collecting principles. The result of this study acknowledges the compatibility in some principles, which are certainty, efficiency, and convenience of payment, but not in the equity principle. Therefore, instead of using revenue as an indicator measuring tax, this research suggests taking a net income as a basis of calculation