Transaksi Kegiatan Usaha Mikro Kecil Menengah Atas Bantuan Modal Usaha Dari Pemerintah Serta Akibat Hukumnya Terhadap Pengenaan Pajak Penghasilan (PPH) Di Pekanbaru

ABSTRACT Micro, Small and Medium enterprises (SMES) became one of the main pillars of the economy in which the presence of SMES can help create new jobs and increase foreign exchange through tax entity. Based on the Regulation of the Minister of Cooperatives and Small Business Training 6 Numbers 2020 the government through the ministry of Cooperatives provide financial assistance for SMES in order to increase the power to sell and buy the top products of SMES. The amount of funds budgeted by the government to improve the economy for the smes amounted to approximately 28 Trillion, which is divided into two stages to 12 Million SMES in Indonesia with the amount of help that will be accepted for SMES amounted to Rp 2,400,000. From the background above, the writer formulates the principal among them: How the Transaction of Sale and Purchase of The Parties Against the Products of Micro, Small and Medium In Pekanbaru?, What is the Effect of the Law Against the Imposition of income TAX For Micro, Small and Medium-Top Venture Capital Assistance From the Government In Pekanbaru?. The type of research used in writing this research is a legal research empirisatausurvey, against the imposition of value added tax in the transaction credit home ownership on Bank negara Indonesia 46 Pekanbaru.While the nature of this research is descriptive, because the author intends to give a clear and detailed about the problems that become a staple of the study. For data analysis, After going through the process of data collection and data processing, then the data were analyzed based on qualitative methods, then after the data is analyzed, formulated the conclusion in an Inductive namely the conclusions of the things that are particular to the general. It can be concluded that the Imposition of a TAX On Transactions of Sale and Purchase of The Parties Against the Products of Micro, Small and Medium In Pekanbaru. Policy changes in Tax rates (Income Tax) of the Final against the perpetrators of SMES in the Tax Office Pratama West contained in Government Regulation No. 23 of 2018 about the Income Tax on the Income of the Business Received or accrued by a taxpayer Which Has a Circulation of Certain Gross. the imposition of tariffs Final income Tax Of 0.5% Has a Time Limit, Perpenghasilan Below 4.8 Billion. Due to the law against the imposition of income Tax for SMES that SMES are required to pay income Tax as stipulated in Government Regulation Number 23 of the Year 2018 by 0.5%. The determination of the tariff of new SMES stated in Government Regulation No. 23 of 2018 about the Income Tax on the Income of the Business Received or accrued by a taxpayer which Has a Circulation of Certain Gross (PP No. The 23-Year 2018).