Analisis pendapatan usaha kecil yang mengikuti dan yang tidak mengikuti tax amnesty dan ketegasan sanksi perpajakan

This study aims to determine whether there are differences in income of SMEs before and after the implementation of tax amnesty and assertion of tax sanctions on SMEs in Malang regency, especially registered in Unique community. This study uses different test analysis. Data is collected using secondary data or existing data. Tax amnesty and assertion of tax sanctions are measured using dummy data. While SME revenue is measured using the data obtained from the financial statements of each SME. The financial statements obtained from the Department of Industry and Trade of Malang Regency. The results show that there is no difference in income before and after the implementation of tax amnesty and assertion of tax sanctions. This indicates that tax amnesty and assertion of tax sanction have no effect to SMEs in Malang regency, but after following the program of tax amnesty, the demand from consumers increased from before the tax amnesty program