Penentuan Lembaga Credit Union sebagai Subjek Pajak Penghasilan Atas Penghasilan dari USAha yang Diterima atau Diperoleh Wajib Pajak yang Memiliki Peredaran Bruto Tertentu ( Studi Kasus pada Kantor Pusat Credit Union Keling Kumang \Tapang Sambas di Kabupa

This thesis discusses the determination of the institution as a credit union subject to tax based on Government Regulation No. 46 of 2013 challenged about income tax on income from businesses that received or acquired by a taxpayer who has a gross turnover of a particular (case study on credit union headquarters rivet kumang Sambas district Tapang Sekadau). Indonesian state categorized as a modern constitutional state (moderne rechtsstaat) or patterned welfare state (welvaarstaat; wohlfahrtsstaat) - aimed at the realization of a just and prosperous society that are materially and spiritually. To organize the people's welfare, taxes as a source of funds very central role in meeting the needs of the budget. One of the types of taxes that exist in Indonesia are Income Tax (VAT). The imposition of income tax is based on two conditions, namely taxes and subject to tax. In other words, to truly become a taxpayer, should qualify the subjective and objective conditions. Subject can only be subject to income tax tax if the income tax is no object. The applicable tax rate in Indonesia adheres to the principle of taxation of income in the broad sense, which includes all the income or economic capability acquired additional taxpayer, wherever arising, and any shape and its name, to the extent it can be used for consumption or increase wealth. Basically adhere to the Income Tax Act on the basis of net taxation (net bases of taxation) to the taxpayer in the country. That the basis for determining the Credit Union As a tax subject. Cooperatives and Small and Medium Enterprises (MSME) as productive businesses that have an income, quantitatively to contribute to national and regional economies. To provide convenience to the taxpayer of MSME, Government of the Republic of Indonesia issued Government Regulation (PP) No. 46 Year 2013 on income tax on income from businesses that received or acquired by a taxpayer who has a certain gross turnover. During this time, KUMKM encountered problems with the tax calculation procedures that must be paid in accordance Article 29 Income taxation on the cooperative is generally a collection of low-income community members still causing the pros and cons in various circles. Moreover, the imposition of final tax imposed on the cooperative efforts of the turnover or circulation of less than Rp.4,8 billion a year, instead of the value as income tax bases in general. Aspect of justice is the main criticism of the application of the concept to final taxation ini.Kendala juridical and technical implementation of the CU rivet Kumang Tapang Sambas as one subject to tax under Regulation 46 of 2013 the Juridical Obstacles related to overlapping rules, which is considered the final income tax unfair imposition Final Income Tax Policy towards SMEs backward and not aligned with the main purpose of the system of self - assessment, there are those who benefit and some are harmed and the existence of mechanisms Exemption Certificate (LCS). While constraints are teknisya How to calculate the imposition of tax and How to Deposit and reporting that is still not understood by CU Rivet Kumang.