Pengenaan Pajak PP No 46 Tahun 2013 Terhadap Wajib Pajak Orang Pribadi Selaku Pemilik UKM Toko Timor Indah di Surabaya

This research aims to determine the congruity between PP 46/2013 and UU No.36 Tahun 2008, to review the tax reporting system under PP 46/2013, to review the compliance costs by implementing PP 46/2013, and to review the significance of SMEs tax revenue in order to enhance the tax ratio.The method used for this research is descriptive qualitative. The research data are collected from documentations, and by interviewing taxpayer. One of the result of this research is there are inconguities betweenPP 46/2013 and PPH 25 in terms of tax rate, calculation method and the amount of income tax. Then, PP 46/2013also is not in accordance with equality principle because lower taxable income taxpayers have to pay more under PP46/2013,while taxpayers with higher taxable income pay less. The implementation of PP 46/2013 has not maximize the tax revenue from all categories of SMEs