ANALISIS EKSTENSIFIKASI PAJAK UMKM DALAM UPAYA MENINGKATKAN PENERIMAAN PAJAK

STUDI DI KPP PRATAMA PONDOK GEDE

Abstract

State revenue from the tax sector can be increased if supported by public awareness and high compliance both formally and materially to achieve maximum tax revenue the government must provide a strategy or concrete steps to support increased state revenue. The Ministry of Finance through the Directorate General of Taxes has carried out Extensification activities as efforts to increase tax revenue. With the high interest in Micro, Small and Medium Enterprises, it is also able to increase tax potential so that the implementation of tax extensification is expected to run effectively and efficiently. This research is about the implementation of tax extensification for the UMKM sector in increasing tax revenue in the KPP Pratama Pondok Gede. This study uses a qualitative descriptive research method that aims to analyze the implementation of tax extensification in terms of the expansion of taxpayers, adjustments to rates and expansion of tax objects as well as the obstacles and efforts that are given in the context of the implementation of the umkm sector tax extensification. KPP Pratama Pondok Gede has been carried out based on general regulations, the analysis shows that extensification has been going quite well but not yet effective in terms of increasing tax revenue