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Jurnaltaxplanning UMKM
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ABSTRACT
Micro, Small and Medium Enterprises (SMEs) are growing rapidly in Indonesia.
Based on data from the Ministry of Cooperatives and SMEs processed from the
Central Statistics Agency, it shows that in 2017, the number of MSME business units
grew to 62,922,617 or 99.99%, which absorbed a workforce of 116,673,416 or
97.02%, and contributed 60% of Gross Domestic Product (GDP). This study aims to
evaluate the tax planning carried out by MSMEs by using a case study on CV ABC for
the 2018 fiscal year. CV ABC is a company engaged in the trade of new cylinders,
spare parts, maintenance and refilling Light Fire Extinguishers (APAR). The research
method used in this research is descriptive qualitative to reveal the phenomenon that
is developing in the community. The results of this study indicate that income tax
planning carried out by CV ABC using facilities in Government Regulation Number
23 of 2018. While the value-added tax planning carried out by CV ABC uses facilities
in Minister of Finance Regulation Number 74 / PMK.03 / 2010. And with the tax
planning, in 2018 CV ABC succeeded in making tax savings for the 2018 fiscal year.
Key words: Tax savings, Government Regulation Number 23 the Year 2018,
guidelines for crediting input taxes
Cite this Article: Suparna Wijaya, Tax Planning in Micro, Small and Medium
Enterprises in Indonesia, International Journal of Advanced Research in Engineering
and Technology, 11(9), 2020, pp. 947-958.
http://www.iaeme.com/IJARET/issues.asp?JType=IJARET&VType=11&IType=9
1. INTRODUCTION
PJA Adriani's in Waluyo (2011) defines taxes as dues to the state (which can be forced) which
is owned by those who are obliged to pay according to the regulations, with no achievements,
who can be directly appointed, and whose use is to finance public expenditures related to the
state's duty to administer the government. This largest state revenue must be optimally
increased so that the country's growth rate and development implementation can run well
(Dewi & Jati, 2014).
The government makes revenue from the taxation sector the biggest contributor to state
revenue sources (Supramono, 2005). This is evidenced by the 2019 State Revenue and
Expenditure Budget (APBN) which targets to reduce the taxation sector to IDR1,424 Trillion
or around 82.5% of the total state revenue plan. However, the realization of increased tax
revenue every year turned out to be insufficient to meet the targets set in the APBN. Based on
DGT's annual report data, it is known that from 2014 to 2018, DGT was only able to collect
an average of 87.44% of the target set in the APBN.
The realization of the tax revenue is certainly supported by various business fields, one of
which is the Micro, Small and Medium Enterprises (MSME) sector. MSMEs have an
important and strategic role in development. MSMEs are also proven not to be affected by the
global crisis. It was proven when in 1997 - 1998, UMKM was a sector that still stood strong.
Data from the Central Statistics Agency shows that after the 1997-1998 economic crisis, the
number of MSMEs grew so much that in 2012 there were 56,534,592 units or 99.99% of the
total number of Indonesian entrepreneurs. The data from the Ministry of Cooperatives and
SMEs processed from the Central Statistics Agency shows that in 2017, the number of
MSME business units grew to 62,922,617 or 99.99%, which absorbed 116,673,416 or
97.02%, and contributed 60% of Gross Domestic Product (GDP).
With this fantastic amount, it triggered the Directorate General of Taxes to provide tax
facilities for MSMEs by issuing Government Regulation Number 46 of 2013 or well-known
as a final income tax policy of 1%. In 2018, the government replaced the regulation with
Government Regulation No. 23 of 2018 which was famous for its 0.5% income tax policy,
which was final.
CV ABC is a company engaged in the trade, maintenance, and charging of fire
extinguishers (APAR). CV ABC is a company included in the MSME sector. Government
Regulation No. 23 of 2018 gives MSME taxpayers the choice of whether to use a taxation
scheme of 0.5% of the gross circulation of which the tax is final or based on operating income
that is subject to general income tax rates. CV ABC has also been confirmed as a Taxable
Entrepreneur (PKP) so he must collect Value Added Tax (PPN) and deposit it to the state
treasury for the supply of Taxable Goods (BKP) and/or Taxable Services (JKP) carried out by
his business. Based on the above background, the purpose of this paper is to find out the
Income Tax (PPh) and Value Added Tax (PPN) planning, as well as the amount of tax
savings in CV ABC for the fiscal year 2018.
2. THEORY
2.1. Taxation
Prof. Dr. PJA Adriani in R. Santoso Brotodiharjo (2013) defines taxes as dues to countries
that can be imposed based on regulations, do not get achievements and can directly be
appointed to finance public expenditure. Prof. Dr. Rachmat Soemitro, SH (2007) defines tax
as people's contribution to the state treasury (the transfer of cash to the government sector
based on the law) can be forced by not receiving lead services (achievement achievements)
which can directly be shown and used to finance public expenditure. Thuronyi (2003)
explains that in economic terms, any imposition of costs on individuals or companies by the
government can be considered as taxes. On the other hand, not all payments required to the
government are tax. Taxes cannot include civil or criminal penalties. Furthermore, taxes
should not include payments to governments that taxpayers receive something in return.
of payment is tax collection when tax subjects are in a happy condition, for example when
they receive an income. While the principle of efficiency, namely the costs incurred by the
government to collect taxes must be as efficient as possible so that tax revenue must be higher
than the cost of collecting the tax.
3. RESEARCH METHOD
Morse in Creswell (2014) states that this type of qualitative approach is needed because the
research topic is new, the subject has never been stated with a particular sample or group of
people, and the existing theory does not apply to certain samples or groups under study. Also,
a qualitative approach is carried out because of the need to explore and explain phenomena in-
depth, where the nature of the phenomena does not correspond to quantitative measures.
The resource persons used in this study besides CV ABC management, employees of the
Directorate General of Taxes, also Mr. NN who is an academic and tax practitioner from edu-
coretax who has more than 15 years of experience in the taxation world.
Taxpayers do not choose to be subject to income tax based on the general provisions
of income tax;
Not a corporate taxpayer in the form of limited partnership or firm formed by several
individual taxpayers who have special expertise to deliver similar services with
services in connection with free employment;
Not a corporate taxpayer currently obtaining income tax facilities based on Article
31A of the Income Tax Act or Government Regulation Number 94 of 2010; and
Not a taxpayer in the form of a permanent establishment.
Based on interviews with management, it is known that CV ABC is not a taxpayer who
has business services related to free work. CV ABC also in 2018 is not currently obtaining
facilities Article 31A of the Income Tax Act or Government Regulation Number 94 of 2010.
Based on research, it is known that taxpayers do not make and submit to the registered tax
service office a statement not to want the provisions of Government Regulation Number 23 of
2018 Thus, CV ABC for the tax period July 2018 to December 2018 chooses to use
Government Regulation Number 23 of 2018.
Based on document research and interviews, it is known that the implementation of the
provisions of Government Regulation Number 46 of 2013 is carried out by CV ABC by
requesting a Certificate Free for taxpayers who meet Government Regulation Number 46 of
2013. At the time of collection, this Free Certificate is attached so that taxpayers do not
deduct Income Tax Article 23. Then the taxpayer deposits the Final Income Tax as referred to
Government Regulation Number 46 Know n 2013 of 1% (one percent) of the tax base.
While the implementation of the provisions of Government Regulation Number 23 of
2018 is somewhat different, in which CV ABC applies for a Certificate for taxpayers who
meet the facility. Then the Certificate will be attached at the time of billing. Then the
employer (opposite the transaction) will deduct the Final Income Tax by 0.5% (zero point five
percent) from the tax base. Then the counterparty provides the Proof of Withholding the Final
Income Tax.
The recapitulation of business circulation and deductions and self-paid taxes for the
January to December 2018 tax period are as follows: for January to December 2018
Based on interviews with Mr. NN, academics and practitioners from edu-coretax, it is
known that PP 23 of 2018 is a facility. So that if the taxpayer feels disadvantaged with this
provision, it can be desired to use a general rate (Article 31E or Article 17 of the Income Tax
Act) by submitting written notice to the registered tax service office no later than the end of
the fiscal year for the next fiscal year. For example, the taxpayer does not want to use PP 23
of 2018 for the 2019 fiscal year, so he must submit the notification no later than December 31,
2018. Especially for the 2018 fiscal year especially from July to December 2018, if the
taxpayer does not want to use PP 23 of 2018 then you must submit the notification no later
than 31 December 2018. This is as stated in the Minister of Finance Regulation No. 99 /
PMK.03 / 2018. But this PP 23/208 facility for CV-shaped business entities can only be used
for 4 fiscal years since 2018 or the year of the establishment if it is more than 2018.
CV ABC
Income Statement
Fiscal Year 2018
If CV ABC uses a normal mechanism, then he will deposit it to the state treasury in the
amount of IDR140,122,350, - this is because based on interviews with the company it is
known that there is no input VAT. Because taxpayers buy chemicals, spare parts, and new
tubes not from entrepreneurs who have been confirmed as PKP. Whereas CV ABC uses the
input tax crediting guidelines according to PMK Number 74 / PMK.03 / 2010. Thus, for this
value-added tax plan, taxpayers have succeeded in making savings of IDR84,073,410, -.
However, if when CV ABC uses a normal mechanism and purchases of raw materials and
new tubes come from the PKP as well, the input tax can be calculated. So there is the
possibility illustrative calculation is as follows:
While the VAT savings made by taxpayers using the Minister of Finance Regulation
Number 74 / PMK.03 / 2010 are IDR84,073,410.
5.2. Suggestions
For the Directorate General of Taxes
Suggestions given to the Directorate General of Taxes related to MSMEs for income tax
already reflects simplicity and as an effort to support the booming MSME sector as economic
support. However, for value-added tax, there are still different restrictions, which do not
exceed IDR1,800,000,000. The limitation should be made equal to IDR4,800,000,000.
For CV ABC
CV ABC in terms of income tax in using the provisions of Government Regulation Number
23 the Year 2018 it should be noted that the facility can only be used for 4 (four) fiscal years
or CV ABC it will expire in 2021 as long as each year the gross circulation does not exceed
Rp. 4,800,000,000. Whereas related to value-added tax it is recommended that CV ABC
separate the value and invoice between the supply of taxable goods and the delivery of taxable
services because it will save more on VAT paid to the state treasury. CV ABC if using a
general mechanism the VAT should purchase raw materials or finished goods for supplies
originating from PKP.
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