Paper
Analysis on the Influence of Government Regulation No 46 of 2019 the Impact of MSME Business on MSME Business Performance from SOE Income
Published Oct 17, 2020 · Adnan Fajar Hidayat Supardi
Solid State Technology
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Abstract
MSMEs play a very important role in community life, that's why the government continues to make various effortsfor state revenue. So MSMEs also contribute to the state by paying taxes in accordance with governmentregulation no. 46 of 2013 so that with the increase in MSMEs, taxpayers who are able to increase from 1% havenow been replaced with rates of 0.5% of gross starting from 1 July 2019, and from April to December 2020 aretax free, so MSMEs do not mind and are final and non-existent taxes. Other taxes are levied by the government,unless there is income, it is an incentive from the Director General of Taxes, except for PPh articles 22, 23 andrent, so I take the title analysis of the effect of Government Regulation.
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