PERSEPSI WAJIB PAJAK TERHADAP PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 PADA PELAKU USAHA MIKRO KECIL MENENGAH (UMKM) (STUDI KASUS DI KPP PRATAMA GRESIK SELATAN)

The government released the Government Regulation which regulates the special income tax treatment micro, small, and medium enterprises. The Government Regulation is Government Regulation No. 46 of 2013. Income Tax (PPh) according to Government Regulation No. 46 year 2013 final rates is 1% for revenues that do not surpass Rp. 4.800.000.000,- a year tax. This regulation was held to facilitate taxpayers in paying taxer. This study aims to detrmine the level of understanding of the taxpayer of Government Regulation No. 46 of 2013 and the Government efforts need to be done that taxpayers understand and are willing to pay taxer based on Government Regulation No. 46 of 2013. Scope of this research is the STO South Gresik. The SMEs agree with Government Regulation No. 46 of 2013. According to the SMEs socialization by DJP still less maximum. Keywords : perceptions, Government Regulation No. 46, The SMEs