ANALYSIS OF MSMES ENTREPRENEURS TAX
COMPLIANCE RELATED TO THE IMPLEMENTATION OF
PP 23 OF 2018 (EMPIRICAL STUDY OF MSMES IN
JABODETABEK)
SKRIPSI
Presented in partial fulfillment of the requirements for
The Bachelor’s Degree in Accounting
By
Adam Nirwana
008201500001
FACULTY OF BUSINESS
ACCOUNTING STUDY PROGRAM
PRESIDENT UNIVERSITY
CIKARANG, BEKASI
2019
ii
PLAGIARISM CHEK RESULT
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iv
v
vi
DECLARATION OF ORIGINALITY
Hereby, I declare that the thesis entitled:
ANALYSIS OF MSMES ENTREPRENEURS TAX COMPLIANCE
RELATED TO THE IMPLEMENTATION OF PP 23 OF 2018
(EMPIRICAL STUDY OF MSMES IN JABODETABEK)
It is true of my own work or not plagiarism of the work of other. If in the future
proved that this scientific work is not my own work or plagiarism of the work of
others, and then I am willing to accept sanctions in accordance with applicable
laws and regulations.
Cikarang, April 13, 2019
Adam Nirwana
(008201500001)
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PANEL OF EXAMINERS APPROVAL
ANALYSIS OF MSMES ENTREPRENEURS TAX COMPLIANCE
RELATED TO THE IMPLEMENTATION OF PP 23 OF 2018
(EMPIRICAL STUDY OF MSMES IN JABODETABEK)
Submitted by Adam Nirwana, Accounting Study Program, Faculty of Business, has been
assessed and proved to pass the oral examination held on .................., 2019.
Panel of Examiner,
Advisor,
Andi Ina Yustina, M.Sc., CMA
Examiner 1 Examiner 2
(……………………………………….)
Dr. Ika Pratiwi Simbolon, SE., MM.
(……………………………………….)
Setyarini Santosa, SE., MAFIS., Ak.
Approved By
Date :………………………………
Andi Ina Yustina, M.Sc., CMA
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ACKNOWLEDGEMENT
I would like to present my gratitude sincerely for the countless blessing
given from Allah SWT so that I can be able to finish the skripsi to embrace the
challenge in achieving the Bachelor Degree and one step ahead to reach the
future. I would not be able to attain this achievement without the will from Allah
SWT.
President University has delivered me lots of sweet memories, much of
skills and knowledge, and extraordinary people indeed. Therefore, I would like to
express my gratefulness and appreciation to the following people for their
endowment and contribution in creating this skripsi possible.
1. My family, especially for the unconditional love and pray, who always be
there and give me support and love in many complicated time for skripsi
and campus life in President University. My mom, Kistiyah and my father
Zacharias Rachmatullah who have given the unfailing support to
strengthen me and create positive mind with the distance apart as the mood
booster to encourage this research completion.
2. My advisor Mr. Arief Widhiharto who has kindly spare his time for my
skripsi improvement, perfectionist character and patiently guiding me to
have new knowledge according to my skripsi and writing comprehension,
and also a friendly mentor. It is an honor to work and study under his
supervision who has a great vision for a student.
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3. For the Head of Accounting Study Program, Mam Andi Ina, who
constantly reminded and supported me in completing my education at
President University. With the prayers and encouragement she gave, I was
able to complete this final assignment.
4. For Toscafenal members who have been there for a happy and tough
situation for the past six years. Thank you for being the unstoppable
bolster, excitement, good listener, caring, love, best partner and comfort
zone at the same time.
5. My Bro Squad (Andi Irsyad Ibrahim & Mutqin Abdul Muiz). Thank you
for the support, laugh, craziness, and all the silly things. Thank you for
every good moment made and all the things we’ve been through.
6. My Yuhuuu Squad (Ario Seto Sarwoko, Farhan Ramadhan, Muhammad
Ihsan, Reven Caroll Wijaya, Laxmi Kusuma Wardhani, Mutiara Anisa
Azahra, Septria Rizki, Wisnu Dewi Fitriyani and Yezha Claudia Supit) for
your support and encouragement during the skripsi writing. Thank you for
every good moment made and all the things we’ve been through.
7. To Liska Fitria Muntasir for your support and encouragement during the
skripsi writing. Thank you for every good moment made and all the things
we’ve been through.
8. To my interviewee.
9. Lastly, to those who indirectly contributed in the skripsi, I would like to
thank you for every support in the completion of this study.
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I realized that this skripsi is far away from the perfection; hence I would like
to apologize for it. Hopefully, this skripsi will be able to add more overview and
information regarding the topic to everyone who would need it.
Sincerely,
Adam Nirwana
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TABLE OF CONTENTS
PLAGIARISM CHEK RESULT .......................................................................... ii
DECLARATION OF ORIGINALITY ................................................................ vi
PANEL OF EXAMINERS APPROVAL ........................................................... vii
ACKNOWLEDGEMENT ................................................................................ viii
TABLE OF CONTENTS .................................................................................... xi
LIST OF FIGURE ............................................................................................ xiii
ABSTRACT ..................................................................................................... xiv
INTISARI ........................................................................................................... xv
CHAPTER I ........................................................................................................ 1
INTRODUCTION ............................................................................................... 1
1.1. Research Background ............................................................................... 1
1.2. Problem Identification .............................................................................. 3
1.2.1. Research Questions ......................................................................... 5
1.3. Research Objectives ................................................................................. 5
1.4. Significance of the Study .......................................................................... 6
1.5. Scope and Limitation of the Study ............................................................ 6
CHAPTER II ....................................................................................................... 8
LITERATURE REVIEW ..................................................................................... 8
2.1. Definition of Tax ...................................................................................... 8
2.2. Tax Collection Function ........................................................................... 9
2.3. Tax Collection System ............................................................................ 10
2.4. Taxpayers ............................................................................................... 11
2.5. Tax Rates ............................................................................................... 12
2.6. Income Tax ............................................................................................ 13
2.7. Income Tax Objects ................................................................................ 14
2.8. Personal Income Tax .............................................................................. 15
2.9. MSMEs .................................................................................................. 15
2.10. PP 23 Year 2018 ..................................................................................... 17
2.11. The Correlation between MSME And PP 23 Year 2018 .......................... 18
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CHAPTER III .................................................................................................... 19
RESEARCH METHODOLOGY ....................................................................... 19
3.1. Research Design ..................................................................................... 19
3.2. Research Objects .................................................................................... 19
3.3. Research Procedures ............................................................................... 21
3.4. Data Collection Method .......................................................................... 22
3.4.1. Source of Data .................................................................................. 22
3.4.2. Data Collection Technique ................................................................ 22
3.5. Analytical Method .................................................................................. 22
CHAPTER IV .................................................................................................... 24
RESULT ANALYSIS, DISCUSSION AND IMPLICATION ............................ 24
4.1. Economy Underground Movement in Indonesia ..................................... 24
4.2. Current Situation of Income Tax Compliance of MSME’s Entrepreneur . 26
4.3. The Causes of MSMEs Entrepreneurs are not Paying Taxes ................... 30
4.4. How was the Implementation of PP 23 of 2018 ...................................... 31
4.5. The Solution of Causes of MSMEs Entrepreneurs are not Paying Taxes . 33
CHAPTER V ..................................................................................................... 37
CONCLUSION, LIMITATION AND RECOMMENDATION ......................... 37
5.1 Conclusion ............................................................................................. 37
5.2 Limitation ............................................................................................... 38
5.3 Recommendation .................................................................................... 39
REFERENCES .................................................................................................. 40
APPENDIX ....................................................................................................... 43
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LIST OF FIGURE
Figure 1 ............................................................................................................. 25
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ABSTRACT
The purpose of this research is to obtain evidence of knowledge MSME’s
taxpayers and analyse how it relate to the compliance of taxpayer (implementation
of PP 23 year 2018). This qualitative study obtained the data from interviewing
several interviewees, wich are from trading, service, manufacturing, and street
vendor sectoral. The result of this research is the knowledge of taxpayer affect the
willingness of taxpayer for paying tax, especialy MSME entrepreneur. This study
also found out that shadow economy might be affected by tax compliance of
MSMEs.
Keywords: MSME, PP 23 Year 2018, Qualitative, Shadow Economy.
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INTISARI
Tujuan dari penelitian ini adalah untuk mendapatkan bukti pengetahuan
wajib pajak UMKM dan menganalisis bagaimana hal itu berkaitan dengan
kepatuhan wajib pajak (implementasi PP 23 tahun 2018). Penelitian kualitatif ini
memperoleh data dari mewawancarai beberapa orang, yang berasal dari sektor
perdagangan, jasa, manufaktur, dan pedagang kaki lima. Hasil dari penelitian ini
adalah pengetahuan wajib pajak mempengaruhi kesediaan wajib pajak untuk
membayar pajak, khususnya pengusaha UMKM. Studi ini juga menemukan
bahwa ekonomi bayangan mungkin dipengaruhi oleh kepatuhan pajak UMKM.
Kata kunci: Kualitatif, Shadow Economy, PP 23 Tahun 2018, UMKM.
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CHAPTER I
INTRODUCTION
1.1. Research Background
Indonesia is one of the developing countries in ASEAN. Although our
Gross Domestic Product (GDP) is ranked 15th in the world or known as the G20
and is included in the "trillion dollar club" group, but unfortunately income per
capita in Indonesia is still quite low when compared to neighboring countries such
as Thailand and Malaysia. Indonesia is ranked 5th in ASEAN with income per
capita at October 2017 are USD 13,120, of which Malaysia and Thailand are 3rd
and 4th position with income per capita at October 2017 are USD 30,430 and
USD 18,730 (Riauone.com, accessed on October, 1 2018).
Kamar Dagang dan Industri (Kadin) considers that MSMEs have a very
vital and strategic role in development and economic growth, not only in
developing countries like Indonesia, but also in other developed countries.
According to Kadin's deputy general chairman in the fields of MSMEs,
Cooperatives and Creative Economy Erik Hidayat said, the role of MSMEs in
Indonesia besides playing a role in the country's economic growth and
development.
Even though the increase of MSMEs in Indonesia is still cannot meet the
government expectation to increase the tax income since that the level of tax
compliance is still low. It can be caused by lack of taxpayer awareness,
knowledge, and the taxpayer understanding of the tax system and it affect of an
increasingly large the tax avoidance. Moreover, Hestu Yoga as Director of
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Counseling, Services and Public Relations of the Directorate General of Tax
(DJP) confirmed that the level of compliance of the Indonesian people in paying
taxes was still low. Even as of July 19 2017, Indonesia's tax ratio was still at
10.3%, which is still far behind by neighboring countries such as Malaysia and
Vietnam which have reached 13% and 16% (Kompas.com, accessed on October,
1 2018).
Tax is one of the main sources for the country, it makes it an important
factor for state finances in ensuring the continuity of national development,
government subsidies, and also for the welfare of the people, as stipulated in law
No. 28 of 2007 Article 1 paragraph 1;
"Tax is a compulsory contribution to the state owed by an individual or a
compelling entity based on the act, by not getting compensation directly and used
for the state's needs for the greatest prosperity of the people."
In 2011-2013, Indonesia has the possibility of losing taxes of Rp.
11,172.86 billion per quarter (Samuda, 2016). Whereas tax is one of the important
aspects in a country, and Indonesia is one of them. But for a company or for a
businessman, taxes are a burden that will reduce income, so there are so many
entrepreneurs whether large or small companies who avoid paying taxes, both in
legal or illegal way. One illegal way to avoid taxes is by not reporting it, or which
can be categorized as a shadow economy.
In this study the author focused on middle and lower entrepreneurs or
commonly referred to as MSMEs entrepreneurs who included entrepreneurs who
had an income below 4.8 billion rupiahs per year based on Government
3
Constitution (PP) 23 year 2018. Before PP 23 of 2013 enforced, the tax imposed
on MSMEs was 1%, but in 2018 the government set PP 23 which stipulates that
the tariff imposed on MSMEs is 0.5%. This is expected to increase the payment of
taxes of MSMEs that have been targeted by the government. But in fact this is still
not able to increase the achievement of taxes targeted by the government. There
are so many MSMEs entrepreneurs that are not detected by Tax Office (DJP) in
terms of tax incompliance, because so many MSMEs entrepreneurs are popping
up every year. Moreover, the author also wants to see whether PP 23 year 2018
has an influence on the tax compliance of MSMEs entrepreneurs.
1.2. Problem Identification
Underground economy is an integral part of economic activities most
countries. Underground economy can be defined as economic activities both
legally or illegally missed from the calculation of Gross Domestic Product (GDP)
which is also known with other names, unofficially economy or black economy,
this has now become an issue globally (Scheineider & Enste, 2000). The more the
development of underground economy activities also contributed to the loss of the
country through the amount of potential tax lost. The underground economy
activities are generally separated from supervision of the tax authority so as to
eliminate the obligation to pay taxes from the perpetrators underground economy
which causes state losses.
In Indonesia, many MSMEs have established their businesses, especially
in the Jabodetabek area, such as street vendors, small traders and others who do
not have to do bookkeeping because MSME with income below 4.8 billion
4
rupiahs per year has the option of bookkeeping and this is taxation law. However,
many of these business actors ignored their obligation to report the income they
received because they felt that the income they got did not meet the criteria for
being subject to income tax. Even though taxpayers are not required to pay taxes
due to loss or income they get under the criteria of taxable income, taxpayers are
required to report it in tax returns.
This is also used by MSMEs who carry out tax avoidance. The MSMEs do
not report the actual income they receive and ignore the burden of their tax
obligations, even though the government has issued a new regulation that is PP 23
2018 with the aim of reducing tax rates, with the intention of increasing tax
compliance.With the many MSMEs in Indonesia and the increasing practice of
shadow economy, this phenomenon causes the causes of state losses and state
revenues from taxes not to reach the target set by the government.
Based on the explanation above, the interviews were conducted in 4 types
of business, the first is commerce, the second is industry, the third is services and
the last is street vendors. Therefore, the researcher would like to conduct research
which entitled “Analysis of MSMEs entrepreneurs tax compliance related to
the implementation of PP 23 of 2018 (Empirical Study of MSMEs in
Jabodetabek)”.
5
1.2.1. Research Questions
Based on the background that has been described before, the research
questions need to be addressed:
1. How shadow economy and the variable tax compliance of MSMEs
entrepreneur relate to each other?
2. How was the implementation of PP 23 of 2018?
3. How does the implementation of PP 23 of 2018 affect tax compliance
variables and reducing the shadow economy?
4. What kind of solutions that can be offered to minimize shadow economy,
so the implementation of PP 23 of 2018 is effective and successfully
increases tax compliance MSMEs entrepreneurs?
1.3. Research Objectives
This study aims to explore more deeply about:
1. How shadow economy and tax compliance variable of MSME
entrepreneurs relate to each other.
2. How is the implementation of PP 23 year 2018.
3. How PP 23 of 2018 affect on tax compliance variable and reducing
shadow economy.
4. The solutions that can be offered to minimize the shadow economy so
the implementation of PP 23 of 2018 is effective and successfully
increase tax compliance MSMEs entrepreneur.
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1.4. Significance of the Study
This study aims to determine the condition of understanding tax and can
also provide knowledge and information about taxes for the environment as
follows:
1. For MSMEs entrepreneurs
This study is expected to be able to find out about the understanding of
society about tax and in this case especially to MSMEs entrepreneurs and
can also motivate them to comply with taxes in order to participate in the
development of the country.
2. For Directorate General of Taxation (DJP)
By obtaining an overview of tax knowledge on MSME entrepreneurs, it is
expected to contribute ideas to DJP in order to determine what matters
affect the tax compliance of MSME entrepreneurs, especially in taking
action and making regulations in the future to increase MSME taxpayer
tax compliance.
1.5. Scope and Limitation of the Study
1. The independent variable of this research is the effectivity of
implementation of PP 23 of 2018 and the dependent variable are tax
compliance and shadow economy.
2. The researcher are focused only on 4 types of MSMEs Entrepreneurs;
street vendors, commerce, industry, and last is services.
3. The researcher collects the data from journal, article, previous research
and direct interviewing to MSMEs entrepreneurs.
7
4. Due to the limitation of time, the researcher cannot wait until three years
after PP 23 of 2018 in Indonesia (meanwhile, the researcher could not
obtain the detail information regarding how was good or effective the
implementation of PP 23 of 2018).
5. The researcher has problems in gathering information obtained from the
interview process, because most of the respondents are closed about their
taxation.
6. Samples from this study represent a small portion of taxpayers in the
Jabodetabek area. Samples only make small contributions to represent
MSMEs in Jabodetabek.
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CHAPTER II
LITERATURE REVIEW
2.1. Definition of Tax
Various definitions of tax proposed by experts, all of them have the same
purpose and purpose, namely formulating a tax definition so that it is easy to
understand. Below will be described these definitions:
According to Law Number 28 of 2007 concerning general provisions and
taxation procedures:
"Tax is the contribution of the taxpayer to the state owed by an individual
or entity that is compelling based on the Act, by not getting compensation
directly and used for the state's needs for the greatest prosperity of the
people."
According to Waluyo (2008):
"Tax is a contribution to the state (which can be imposed) owed by the
obligation to pay it according to regulations, with no return-achievement,
which is directly pointed out, and the point is to finance general expenses
related to the duty of the state to administer the government. "
According to Mardiasmo (2009):
"Tax is the people's contribution to the state treasury based on the Law
(which can be forced) which can directly be directed towards the funds
used to pay for public expenditure".
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From several opinions according to the experts above, the definition of tax
according to the author is a mandatory contribution to the state that is imposed
based on the law, without a direct response to the prosperity of the community.
2.2. Tax Collection Function
From the characteristics inherent in the tax definition of the various
definitions above, it appears that there are two functions of tax collection
according to the Resmi (2011), as the following:
1. Function of Budgetary
That is the tax function as a source of government revenue to
finance both routine and development expenses. As a source of state
finance, the government seeks to include as much money as possible for
the state treasury. These efforts were taken by extending and intensifying
tax collection through improving regulations on various types of taxes
such as Income Tax (PPh), Value Added Tax (PPN), Sales Tax on Luxury
Goods (PPnBM), Land and Building Tax (PBB) and others.
2. Function of Regulerend
The tax function as a tool for regulating or implementing
government policies in the social and economic fields, as well as achieving
certain objectives outside the financial field
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2.3. Tax Collection System
The tax collection system in Indonesia uses three tax collection systems
according to Mardiasmo (2009), the three tax collection systems namely:
1. Official Assessment System is a tax collection system that authorizes
the government to determine the amount of tax owed.
2. Self-Assessment System is a tax collection that gives authority, trust,
responsibility to taxpayers to calculate, calculate, pay and report on the
amount of tax that must be paid for themselves.
3. Withholding System is a tax collection system that authorizes third
parties to cut or collect the amount of tax owed by taxpayers.
In an explanation of the Law of the Republic of Indonesia Number 6 of
1983 concerning General Provisions and Procedures for Taxation and has been
revised by Law Number 28 of 2007, which reads as follows, the distinctive
features and features of the Tax Claim System are:
a. That tax collection is an embodiment of the dedication of tax obligations
required to finance the State and national development.
b. Responsibility for the implementation of taxes, as a reflection of
obligations in the field of taxation is on taxpayers themselves, the
government, in this case the tax authorities in accordance with their
functions are obliged to provide guidance, research, and supervision on the
implementation of taxpayer tax obligations based on the provisions
outlined in tax laws and regulations.
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c. Taxpayers' community members are trusted to be able to carry out
national cooperation through calculating, calculating, and paying their own
tax payable (self-assessment), so that through this system the
implementation of tax administration is expected to be carried out more
neatly, controlled, simple and easy to understand by members’ taxpayer
community.
2.4. Taxpayers
Tax is an important role for financing development, where taxpayers are
part of the tax revenue. In other words there will be no tax if there is no taxpayer.
According to Law Number 16 of 2009 concerning the Third Amendment
to Law Number 6 of 1983 concerning General Taxation Provisions, "Taxpayers
are individuals or entities, including taxpayers, tax cutters and tax collectors who
have tax rights and obligations in accordance with provisions of tax laws and
regulations ".
Based on Law Number 36 of 2008 concerning Income Tax (Income Tax)
which is the fourth amendment to Law Number 7 of 1983, the individual tax
payer can be divided into eight, namely:
1. An individual taxpayer who solely receives income from work.
Example: Private Employees, Civil Servants.
2. An individual taxpayer who solely receives income from business.
Example: Gold shop entrepreneur, Dry Noodle Industry Entrepreneur. In
this research, individual taxpayers who earn under 4.8 billion rupiah
become object research.
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3. Individual tax payers who solely receive income from free employment.
Example: Doctor, Notary, Accountant, Consultant.
4. Individual tax payers who solely receive other income that is not final.
Example: with regard to capital such as interest loans, royalties.
5. An individual taxpayer who solely receives other final income.
Examples: such as interest deposits, prize draws.
6. Individual tax payers who solely receive income that is not a tax object.
Example: Like assistance, donations.
7. Individual tax payers who solely receive income from abroad. Example:
Like interest, royalty tax Article 24.
8. Individual tax payers who solely receive income from various sources.
Example: Private employees but also have a restaurant business, civil
servants but open a doctor's practice.
2.5. Tax Rates
According to Erly Suandy (2011), there are four types of tax rates, namely:
a. Comparable / proportional rates are tax rates which are percentages but
the amount of tax payable will change proportionally or in proportion to
the imposition of taxes.
b. Progressive tariff is the tax rate whose percentage is greater if the tax
base increases, the amount of tax payable will change according to
changes in rates and changes in the basis for taxation.
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c. Degresive rates are tax rates whose percentage is getting smaller if the
tax base increases, the amount of tax payable will change according to
changes in rates and changes in the basis for taxation.
d. Fixed rates are tax rates whose nominal amount is fixed even though the
tax base is different / changed, so the amount of tax payable is always
fixed.
2.6. Income Tax
Various definitions of Income Tax (PPh) stated by experts, all have the
same purpose and purpose, namely formulating the definition of Income Tax
(PPh) so that it is easy to understand. Below is the definition of Income Tax (PPh)
according to tax experts.
According to the Resmi (2011):
"Income Tax is a tax imposed on the subject of tax on income received or
obtained in a tax year".
According to Subekti and Asrori in Dina Fitriani (2009) the definition of
Income Tax is:
"Tax imposed on individuals or individuals and entities with respect to
income received or obtained for one year".
According to Suandy (2011):
"Income Tax is a tax imposed on income, can be imposed periodically and
repeatedly in a certain period of time both tax period and tax year".
14
Based on the several opinions from the experts above, the definition of
Income Tax (PPh) according to the researcher is the tax imposed on income
earned during a tax year.
2.7. Income Tax Objects
The tax object is anything (goods, services, activities, or taxable).
According to Resmi (2011):
“The object of income tax is income, which is any additional economic
capability received or obtained by taxpayers (WP), both from Indonesia and from
outside Indonesia, which can be used for consumption or to increase the
taxpayer's wealth in name and in any form”.
Judging from the flow of additional economic capabilities of tax subjects,
according to Resmi (2011), income can be grouped into:
1. Income from work in work relations and free work such as salary,
honorarium, income from the practice of doctors, notaries, actuaries,
accountants, lawyers, etc.
2. Income from business or activity
3. Income from capital, in the form of movable or immovable property
such as interest, dividends, royalties, rent, profits from the sale of assets or
rights not used for business, and so forth.
4. Other income, such as debt relief, gifts, etc.
15
2.8. Personal Income Tax
Income Tax is a tax imposed on the subject of personal tax on income
received or obtained in a tax year or may also be taxed for income in the tax year
if the subjective tax liability begins or ends in the tax year.
Under the Law, individual taxpayers who run a business or free work with
gross circulation below 4,800,000,000.00 rupiahs in one year may hold records,
unless the taxpayer in question chooses to do bookkeeping. Taxpayers who have
gross circulation above 4,800,000,000.00 rupiahs in one year must maintain
bookkeeping. The taxpayer, who registers, calculates the net income of his
business or free work by using the norm for calculating net income. The taxpayer
who keeps the accounting calculates his taxable income by subtracting the gross
income of the business or his free work with deductible costs and non-taxable
income.
2.9. MSMEs
According to Law No. 20 year 2008, MSME defined as:
1. Micro business is a productive business owned by individuals and / or
individual business entities that meet the criteria of Micro Enterprises
as stipulated in this Law.
2. Small Business is a productive economic enterprise that is
independent, carried out by individuals or business entities that are not
subsidiaries or not branches of companies that are owned, controlled,
or become part of either directly or indirectly from Medium or Large
16
Businesses that meet the criteria Small Business as referred to in this
Law.
3. Medium Enterprises are productive economic businesses that are
independent, carried out by individuals or business entities that are not
subsidiaries or branches of companies that are owned, controlled, or
become part of either directly or indirectly with Small or Large
Businesses with the amount of wealth net or annual sales proceeds as
stipulated in this Act.
4. Large Enterprises are productive economic enterprises carried out by
business entities with a greater amount of net assets or annual sales
proceeds than Medium Enterprises, which include national or private-
owned businesses, joint ventures, and foreign businesses that carry out
economic activities in Indonesia.
5. The Business World is a Micro Business, Small Business, Medium
Business, and Large Business that carries out economic activities in
Indonesia and is domiciled in Indonesia.
Therefore, the criteria of MSME according to Law No. 20 Year 2008 are:
1. Criteria for Micro Business are as follows:
a. Have a net worth of at most Rp.50,000,000.00 (fifty million
rupiahs) excluding land and buildings of business premises; or
b. Have annual sales of a maximum of Rp. 300,000,000.00 (three
hundred million rupiahs).
17
2. Criteria for Small Businesses are as follows:
a. Have a net worth of more than Rp. 50,000,000.00 (fifty million
rupiahs) up to a maximum of Rp. 500,000,000.00 (five hundred
million rupiahs) excluding land and buildings of business
premises; or
b. Have annual sales of a maximum of Rp. 300,000,000.00 (three
hundred million rupiahs) up to a maximum of Rp.
2,500,000,000.00 (two billion five hundred million rupiahs).
3. Criteria for Medium Business are as follows:
a. Have a net worth of more than Rp. 500,000,000.00 (five
hundred million rupiahs) up to a maximum of Rp.
10,000,000,000.00 (ten billion rupiahs) excluding land and
buildings of business premises; or
b. Have annual sales of at most Rp. 2,500,000,000.00 (two billion
five hundred million rupiahs) up to a maximum of Rp.
50,000,000,000.00 (fifty billion rupiahs).
2.10. PP 23 Year 2018
PP 23 Year 2018 is a regulation made by the government to replace PP
No. 46 of 2013. In this regulation, it is explained that Taxpayers who have certain
gross circulation subject to final Income Tax as referred to in Article 2 paragraph
(1) are:
a. Individual Taxpayer; and
18
b. Corporate taxpayers in the form of cooperatives, partnership partnerships,
firms or limited liability companies, which receive or earn income with
gross circulation not exceeding Rp. 4,800,000,000.00 (four billion eight
hundred million rupiah) in 1 tax year.
Then the above will be subject to a final tax rate of 0.5%.
2.11. The Correlation between MSME And PP 23 Year 2018
Although PP 23 of 2018 was made for MSME, but not all types of MSME
based on Law No. 20 of 2008 can apply the PP 23 of 2018. For example,
according to Law 20 of 2008 not all businesses that include the medium business
can apply the new PP 23 of 2018. Because according to Law 20 of 2008,
businesses that have a turnover of Rp. 50,000,000,000 a year is included in the
medium business category, while businesses that can use PP 23 in 2018 are those
that have a maximum gross circulation of Rp. 4,800,000,000. per year. Therefore
in this study, what is referred to as MSME is a business that has a maximum gross
circulation of Rp. 4,800,000,000. in a year.
19
CHAPTER III
RESEARCH METHODOLOGY
3.1. Research Design
Qualitative research is one of category of research designs or models, all of
which elicit verbal, visual, tactile, olfactory, and gustatory data in the form of
descriptive narrative like field notes, recording, or other transcription from audio
and videotapes and other written records and picture or films (Cresswell &
Preissle, 1998). According to Sukmadinata (2005), the basis of qualitative
research is constructivism which assumes that the reality is plural, interactive and
an exchange of social experiences interpreted by each individual.
Qualitative research is dynamic and can be found only through examining
people through their interaction with their social situation (Danim, 2002). So it
can be concluded that qualitative research always results in different data analysis
because in essence qualitative research is dynamic so there are no specific
provisions that are used as references in conducting data analysis; it’s caused by
every different social situation will produce different conclusions. Also in
collecting qualitative data research, it is not focused only in one type of data, but
can be in the form of text, images, or even recordings form. Therefore qualitative
research is dynamic and not rigid.
3.2. Research Objects
The object of this research is the company or firm or individual taxpayer that
has been selected with the condition of having a gross income of under 4.8 billion
20
rupiah. With some considerations, the researcher decided to observe and interpret
the objects with 4 categories, the explanation of each category is as follows:
1. Trading Activity
For this category, a firm or individuals who do buying and selling
activities of any type of product. For example, used cars, grocery
businesses, etc. But in this study the authors chose individuals who does
trading in used car activities.
2. Service Activity
For this category, a firm or Individuals who does business by providing
services. It could be in the form of laundry services, delivery services,
travel services, etc. In this study the authors chose individuals who run a
business in the field of convection business (CMT).
3. Manufacturing Activity
For this category, a firm or Individuals who does business by producing
goods. And in this study the authors chose individuals who did the frozen
food business.
4. Street vendor
Individuals who do business by peddling their wares on the roadside.They
could be a seller of food, drinks, toys, etc. In this study the authors chose
individuals who do business by selling food on the roadside.
21
3.3. Research Procedures
The steps taken in this research are:
1. Determine the criteria of the object to be interviewed and observed.
2. Do “object selection randomly” but still follow the criteria that have
been determined; there is no specific area selection that must be used
as a research object.
3. Request the willingness of objects to be involved in this research
through interviews and observation.
4. Conduct data collection, by interviewing the object concerned with a
list of questions that have been prepared by the researcher (questions
already exist, but are tentative and developing) and this research is also
completed with documentary evidence in the form of videos.
5. After the data is collected, researchers try to analyze the data that has
been obtained through documentation. By way of examining the
answers that have been given by the related sources. In addition, for
the reviewing the researchers also tried to find references by means of
library research, and looked for similar cases to be re-analyzed.
6. After doing the data analysis, researchers try to draw conclusions on
the association of each variable that has been determined and
information that has been obtained; and explain the reasons for each
individual who has not carried out the obligations accordingly.
22
3.4. Data Collection Method
3.4.1. Source of Data
Primary data: in this study the author only uses primary data, because data is
only obtained through interview and direct observation, in the form of direct
interview and documentation.
3.4.2. Data Collection Technique
The technique that used by researcher are:
1. Field research: The author makes a direct visit to obtain information by
conducting interviews and observations
2. Library research: the author conducted a library study to obtain
information related to this research, which could be books, journals,
articles, etc.
3.5. Analytical Method
In this study the authors chose descriptive analytic as an analytical method,
the data obtained will be explained in the form of narratives which include data on
research results, opinions of experts, results of journal research, and opinions
related to this research.
To produce descriptive analytics, the authors obtain information related to by:
1. Survey method
According to Nazir (1988), survey method is an investigation that
conducts the facts, information and information about the social,
economic, or political institutions of the region.
23
2. Library research
It is observing the various literatures related to the topics being
researched, such as books, journals, papers or writing that are helpful
so that they can be a guide for research purposes.
24
CHAPTER IV
RESULT ANALYSIS, DISCUSSION AND IMPLICATION
4.1. Economy Underground Movement in Indonesia
According to Feige (1990) classified the underground economy into four
categorized as follows :
1. The illegal economy, which is illegal economic activity that includes
income generated by economic activities that violate or contravene
regulations (laws), such as the sale and purchase of stolen goods, piracy,
smuggling, gambling transactions, and drug and narcotics transactions.
2. The unreported economy, which is unreported income, especially to the
tax authorities with the intention of avoiding the obligation to pay taxes.
3. The unrecorded economy, which is income that should be recorded in
government statistics but not recorded. As a result there is a difference
between the amount of income or expenditure recorded in the system
accounting with the actual value of income and expenditure.
4. The informal economy, namely income obtained by economic actors
informally. Economic actors in this sector may not have official
permission from the authorities, do not have work agreements, or financial
loans.
The movement of the underground economy in Indonesia during the
period 2001-2013 is presented in Figure 1. From the figure, it can be seen that the
activity of underground economy has a trend of increasing almost every year, only
in 2009 it has dropped quite dramatically. The highest increase in underground
25
economy activity occurred in the third quarter of 2013. This can be seen in Figure
4.1 The Movement of the Shadow Economy in Indonesia.
Figure 1
The Movement of the Shadow Economy in Indonesia
Based on the estimation of underground economy in Indonesia, the value
of potential tax lost can be estimated because of underground economy activities.
This potential tax value is obtained by multiplying the amount of underground
economy with the average tax rate. Estimated average tax rates are obtained from
the total tax revenue divided by the tax base, in this case the GDP value. Based on
the calculation results obtained, the potential tax value is obtained as presented in
Appendix 1. During the period of 2001-2013 the average value of potential tax in
Indonesia was lost due to underground economy activities which amounted to
11172.864 billion every quarter. Appendix 2 also presents the ratio of the
potential value of the underground economy tax to nominal GDP. The highest
ratio of potential lost taxes to nominal GDP occurred in the fourth quarter of
26
2013, which was around 2.33 or 55233.76 billion quarterly. (even though in 2013
there was PP 46 of 2013).
In recent years shadow economy has been increasing, this has caused a
low tax income that should be received by the government. This statement is
strengthened by the results of the Financial Note along with the 2019 RAPBN at
the MPR or DPR Building on Thursday (8/16). The President of Indonesia, Mr.
Joko Widodo said a number of reasons for not achieving tax, including the
performance of the domestic economy that grew moderately. He stated that
shadow economy is one sector that is difficult to tax. "Both legal and illegal
businesses are intentionally carried out to avoid administrative and taxation
obligations," he said in reading the note. He cited the research that stated shadow
economy in developing countries such as Indonesia could contribute 30-40
percent for Gross Domestic Product (GDP). He said this percentage is a reflection
of the potential state losses from the tax sector due to shadow economy. Mr. Joko
Widodo said that, "For that reason, we need to explore the potential of taxes to
get additional taxpayers from shadow economy activities," (Target Pajak Gagal,
Jokowi Salahkan Shadow Economy, 2018).
4.2. Current Situation of Income Tax Compliance of MSME’s
Entrepreneur
Understanding the importance of taxes for business people is very
important, because if they do not have an adequate understanding of taxes, they
can raise the possibility of errors in paying taxes or not even paying their
obligations to the tax itself. Kasipillai et al. (2003) stated that taxpayer who are
27
knowledgeable about taxation procedures allow them to carry out tax avoidance
and this problem continues to change from time to time. Moreover, Pui Yee et al.
(2017) stated that if taxpayers have low taxation knowledge and this causes the
taxpayers' morale to be low, tax evasion by taxpayers is understandable.
This is in accordance with the definition of tax based on Law No. 28 2007
concerning general provisions and tax procedures, “Tax is the contribution of the
taxpayer to the state owed by an individual or entity that is compelling based on
the act”, so that the public is required to make tax payments; because it is
mandatory, not optional. This means that each taxpayer must pay their tax to the
state. But along with the lack of public knowledge about taxes, this makes people
reluctant to pay taxes even though the tax itself is something that must be paid by
each taxpayer. Therefore the public should have an understanding of the
importance of taxation.
The amount of public understanding of the importance of taxation is
directly proportional to the people's desire to pay taxes. According to Spicer and
Lundstedt, (1967) explained that if knowledge and understanding of taxation are
low, taxpayer compliance with applicable tax regulations is also low. As
Notoatmodjo (2007) say, “A person's knowledge of objects has different
intensities or levels.” Broadly speaking, the level of knowledge divided into 6
levels, as following:
1. Know: Is defined as remembering something material that has been
studied before. Included in this level of knowledge is remembering later or
recalling something memory that has been there before after observing
28
something. This is the lowest level of knowledge. For example: Taxpayers
know about regulations in SPT reporting.
2. Understanding: A willingness to explain correctly about objects that are
known and can interpret the material correctly. People, who have
understood the object or material must be able to explain or summarize
something, mention examples, conclude, predict and so on the object
being studied. For example: Taxpayers understand about filling out SPT.
3. Application: The ability to use material learned in real situations (daily
life) or conditions or interprets material that has been learned into new
situations or concrete situations. This application can be interpreted as an
application or using laws, formulas, methods, problem solving cycle
principle in solving problems from a given case.
4. Analysis: Ability in a person to describe and separate and look for
relationships between components one with another contained in a
problem or object that has been known. If knowledge has arrived at the
level of analysis, it means that the person has been able to distinguish, or
classify, that knowledge
5. Synthesis: Synthesis shows a person's ability to summarize or put in a
logical relationship from several components of knowledge they have.
This ability is like the ability to form a new pattern or structure (new
formulation) based on information, facts or formulations that exist. For
example can arrange, plan, summarize, adjust and so on a theory.
29
6. Evaluation: The ability to justify or evaluate a material or object. The
ability to use knowledge to make judgments about something based on
certain criteria that are self-determined or use existing criteria.
This statement is further strengthened by results based on the observations
that conducted by the researcher, only 25% of respondents of the research object
that had the understanding of tax issues that raised by the researchers. On the
contrary, 75% of respondents were confused and less motivated to understand the
related issues. This indicated that the society in Indonesia still lack of the basic
understanding of taxes itself and tend to have the low desire to pay taxes,
especially MSMEs entrepreneurs whose are the object of this study. Hardiningsih
and Yulianawati, (2011) state that because most taxpayer education is low, this
can cause a scarcity of the knowledge regarding the regulations of the tax
payment, so understanding of the tax regulations are terribly low and causes
taxpayer will not be aware of paying taxes.
It also is strengthened by a research which entitled "Underground
Economy of Indonesia" and examined by Sri Juli in 2016. It stated that the
increase in underground economy activity can be seen as a reaction from
individuals who feel burdened by the government and choose "exit options"
compared to “voice option". In this case, the increase in underground economy
activities is an indicator of the high tax burden that must be carried by MSMEs
entrepreneurs.
30
4.3. The Causes of MSMEs Entrepreneurs are not Paying Taxes
The willingness of taxpayers to pay taxes is influenced by several factors,
such as awareness of paying taxes, knowledge and understanding of tax
regulations, and a good perception of the effectiveness of the taxation system
(Widayati and Nurlis, 2010). Harjanti Puspa Arum (2012) in her research showed
that taxpayer compliance was supported by awareness of taxpayers, tax services,
and tax sanctions. Indicators to measure the variable willingness to pay taxes
according to Widayati and Nurlis (2010), such as: (1) Consultation before making
tax payments; (2) Documents required to pay taxes; (3) Information regarding the
method, place and deadline for paying taxes; (4) Making allocation of funds to
pay taxes. As stated by Nugroho (2012): "Taxpayers who do not understand tax
regulations clearly will tend to be taxpayers who are not obedient to their
obligations."
According to the previous question, it reflected that only 25% of
respondents carry out their obligations to pay taxes; this also happened because
the respondents already had basic knowledge about taxes, while the remaining
75% of respondents did not feel that payment of taxes by MSMEs entrepreneurs
as an obligation. In addition, the lack of knowledge and less awareness of the
importance as the obligation of MSMEs entrepreneurs to pay tax on their
business; some might claim that the notion of paying taxes is not a must; if it is
possible, they might avoid for doing tax-payment. Previous studies found out that
several economic indicators can be used as a proxy in measuring underground
economy, one of them is by looking at the elasticity of demand for currency
31
against the tax burden. The theory introduced by Vito Tanzi in 1980. This
approach assumed that underground economy activities happened because the
perpetrators of underground economy wanted to avoid the obligation to pay taxes
imposed on them.
Refer to 1st and 2
nd questions in the research questions (as can be seen in
Appendix 3), most of MSME entrepreneurs are not paying taxes according to the
rules and regulations because of they don’t have an enough basic knowledge of
tax; it can be stated that the less knowledge of tax of MSMEs entrepreneurs, the
lessen of MSMEs entrepreneurs want to pay their taxes. Moreover, it occured
because the society claim that they might not get any direct feedbacks after paying
the tax. Instead of paying tax to the government, they insisted to spend that certain
amount of money for entertaining purposes. The main reason that always be
voiced by the society is the lack of seminars or workshop regarding basic of tax
knowledge that should be conduct by the DJP. This is accordance with the
previous research that conducted by Angela (2017) it proven that knowledge of
taxation has a partial and significant effect on taxpayer compliance in Malalayang
District, as a prove the significance value of that hypothesis is 0.000 <0.05.
4.4. How was the Implementation of PP 23 of 2018
The initial goal of the regulation PP No. 46 of 2013 is to provide facilities
to taxpayers who receive or earn income from businesses that have certain gross
circulation in carrying out their taxation, such as calculating, depositing, paying
and reporting income tax payable. PP No. 46 of 2013 article 3 paragraph (1) states
that the amount of the final income tax rate as referred to in article 2 of PP No. 46
32
of 2013 is 1% of turnover. The basis for calculating the final income tax
imposition in this regulation is the amount of gross circulation that does not
exceed 4.8 billion rupiah in one tax year period.
There is a changing the tariffs of the PP 23 of 2018 which effectively
applied on 1 July 2018 is one of the important points in this new regulation. Also
there are several other provisions that should be known by the taxpayers. The
tariff for PP No. 23 of 2018 is the final tariff of 0.5% of gross circulation or
turnover and has a time limit.
The new regulation which is PP 23 of 2018 replaced the previous
regulation, which is PP No. 46 of 2013; with a 1 percent final UMKM final
income tax rate calculated based on its gross income (turnover) intended for
MSMEs, which have turnover of less than 4.8 billion rupiah in a year. The time
limitation for this set of tax incentive policies is different for various tax subjects.
First, for the subject of personal taxation, the incentive has a period of 7 years.
Secondly, for the subject of tax, a business entity is in the form of a Limited
Liability Company, with a term of 3 years. The last, for subjects in the form of
CV business entities, firms, and cooperatives for 4 years. The time period
calculated from the regulatory tax year applies to old taxpayers, and since the tax
year is registered for new taxpayers. The income tax incentive policy for MSME
entrepreneur is one of the fiscal facilities provided by the government to MSME
entrepreneur to encourage the potential or activity of the MSME sector but it will
also reduce the potential for tax revenue in the short term. The imposition of the
old final tax rate for MSMEs of 1 percent is considered burdensome to MSME
33
entrepreneur and often complained by MSME entrepreneur. The MSME tax
incentive policy provides tax breaks for MSME entrepreneur with a deduction of
0.5% in tax rates. In terms of business actors, the reduction in new tariffs is
expected to stimulate the emergence of new MSME entrepreneur to develop and
provide financial space (business opportunities) by reducing the cost burden of
MSMEs to be used in business expansion. (Rafika Sari, 2018)
4.5. The Solution of Causes of MSMEs Entrepreneurs are not Paying Taxes
Based on the interview result and literature review, the researcher would like
to propose two steps of solution for minimizing the opportunity of MSMEs
entrepreneur are not paying tax, as following:
1. The government should issue a regulation so that every individual who
wants to open an account must attach a TIN. This aims to track the amount
of wealth of an individual, and this step is very helpful for the government
in tracking off actors in shadow economy that enable potential tax loosing;
especially MSMEs entrepreneurs. The following are the advantages and
disadvantages of the uniformity step for attaching the NPWP in opening
an account:
Advantages Disadvantages
DJP is easier to check or track
the assets of each individual,
either MSMEs entrepreneurs or
non MSMEs entrepreneurs.
Especially nowadays, almost
It takes a long time to formulate
regulations regarding the
uniformity of attachment of
NPWP in opening accounts at
banks, because this will involve
34
every sale and purchase
transaction is carried out by
MSMEs entrepreneurs through
the bank.
many parties; some of which are
the willingness of customers,
the ability of the bank to work
together, requiring more
understanding human resources
in implementing the regulation.
While, it need a high integration
system and also a large cost.
2. After making new regulations, the government should conduct a new
regulatory socialization so that MSMEs entrepreneurs have sufficient
information regarding the obligation to pay taxes or report on the amount
of assets owned. This involves the DJP and the Government, especially the
Ministry of Finance. Two related parties will carry out their roles or
obligations as explained in the following:
DJP
Organize socialization evenly throughout Indonesia, if needed
DJP prepares teams for each region in order to train MSMEs
entrepreneurs and also hold seminars or workshops related to
newly implemented regulations, with the hope that MSMEs
entrepreneurs have a level of understanding of related regulations.
Goverment
35
Issued several regulations that require every MSMEs
entrepreneur who will open a business to attend a seminar or
workshop or training related to regulations that has just been
implemented by DGT. This aims to ensure that every entrepreneur
MSMEs has sufficient knowledge of the provisions of the current
tax law. With these regulations, the government can slowly
increase the tax compliance of MSMEs entrepreneurs.
Following are the advantages and disadvantages of applying stage two:
Advantages Disadvantages
Along with increasing tax
understanding by MSMEs
entrepreneurs, it is expected that tax
compliance will also increase. This has
become a stepping stone for the
government in reducing or even
eradicating shadow economy.
It will cost a lot of money to carry
out socialization or workshops or
detailed trainning for all
Indonesian people, especially
MSMEs entrepreneurs.
Facilitating Government and DGT in
managing taxation, if MSMEs
entrepreneurs have a high
understanding of applicable rules and
regulations, then tax compliance
MSMEs entrepreneurs will also be
high; this greatly helps DGT and
It will take quite a long time,
because of socialization or
workshop or detailed trainning on
the Indonesian people, especially
MSMEs entrepreneurs (with
assumptions, explain everything
from zero; because introduction
36
government, because MSMEs
entrepreneurs will try to report or make
tax payments in accordance with the
current tax provisions.
must be done with an approach to
common people).
The implementation of PP 23 of 2018 might not affect the willingness of
the taxpayer but the understanding and socializing of PP 23 of 2018 by the DJP
will affect the tax compliance of MSMEs entrepreneur. This statement reinforced
by the research that conduct by Debby Cornelia Angelia and Icha Fajriana in 2018
which entitled “Effect of Socialization and Level of Understanding of Compliance
After Implementation of Government Regulation No. 23 of 2018 in MSME
Perpetrators in Palembang City”. The research’s results are:
1. First, the socialization of government regulation No. 23 of 2018 has a positive
effect on MSME Taxpayer compliance. This shows that the more socialization
carried out by the tax authorities, the personal taxpayer compliance will
increase.
2. Second, the level of understanding of Taxpayers on government regulation
No. 23 of 2018 has a positive effect on MSME Taxpayer compliance. This
shows that the higher the education process provided by the government
regarding government regulation No. 23 of 2018 to taxpayers, the better
understanding of the public regarding taxes and personal taxpayer compliance
will increase.
37
CHAPTER V
CONCLUSION, LIMITATION AND RECOMMENDATION
5.1 Conclusion
Based on interviews with four related respondents it can be concluded that
knowledge of taxes by MSMEs entrepreneurs is still very minimal. Only one of
them has enough adequate knowledge of tax. Three of them still do not
understand the tax and regulations as a whole. This is one of the keys to the
shadow economy; where business people conduct business or business without
sufficient knowledge of taxation. So often MSMEs entrepreneurs report wrongly
or don't even report on the amount of wealth or turnover achieved every year.
Even though the government has alleviated tariffs on business income tax
MSMEs; this can be seen from the change from PP 46 of 2013 (the rate of 1%
from turnover) to PP 23 in 2018 (tariff of 0.5% of turnover). The imposition of the
old final tax rate for MSMEs of 1 percent is considered burdensome to MSME
entrepreneur and often complained by MSME entrepreneur. The MSME tax
incentive policy provides tax breaks for MSME entrepreneur with a deduction of
0.5% in tax rates. In terms of business actors, the reduction in new tariffs is
expected to stimulate the emergence of new MSME entrepreneur to develop and
provide financial space (business opportunities) by reducing the cost burden of
MSMEs to be used in business expansion (Rafika Sari, 2018).
In the end, the researcher proposes two steps for reducing the shadow
economy. Firstly, the government should issue a regulation for uniformity the
needs of NPWP for opening MSMEs entrepreneur account in each bank.
38
Secondly, the DJP should socialize their new regulation to each provinces in
Indonesia and the government can help the DJP by oblige the new comers of
MSMEs entrepreneur for attending any kind of socialization which conduct by
DJP that related with new regulation matters. Meanwhile, the government can
decide the presence of MSMEs entrepreneurs in related seminars that conducted
by DJP can affect the process for obtaining a business license.
5.2 Limitation
The researcher realized that this research was far from perfect. The
researcher experienced some difficulties and there were limitations in this study.
The next researcher can consider the limitations below for better research, as
follows:
1. The sample did not spread to all MSME in Jabodetabek. The samples
only give a small contribution to describe all MSME perception in
Jabodetabek. Moreover, the researcher only focused on 4 types of
MSMEs Entrepreneurs; street vendors, commerce, industry, and last is
services.
2. Due to the limitation of the place and time observation, the researcher
only get several interviewees for obtaining the data that should be
discussed.
3. Due to the limitation of time, the researcher cannot wait until three
years after PP 23 of 2018 in Indonesia (meanwhile, the researcher
could not obtain the detail information regarding how was good or
effective the implementation of PP 23 of 2018).
39
4. The researcher has problems in gathering information obtained from
the interview process, because most of the respondents are closed
about their taxation.
5.3 Recommendation
From the explanation in the conclusion and limitation section, the
recommendations that can be given are as follows:
1. The next researcher is expected to do the interview not only in
Jabodetabek but in various cities that can give a high probability of
contributing greatly to future research.
2. In the future, the future researchers may lengthen the observation time
period. In addition, they can add several interviewees and expand the
region or scope of the research.
3. The next researcher is expected to conduct this research by awaiting
the results of the applicable regulations. Research can be carried out
again and developed after 3 years or more after the regulations are
implemented in order to get more optimal results.
4. The next researcher is expected to find other methods for information
retrieval that are considered more effective, so that the information
obtained is more valid and optimal.
40
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43
APPENDIX
Appendix 1
Table of estimation of underground economy in Indonesia 2001-2013
44
Appendix 2
Table of potential tax lost in Indonesia 2001-20013
45
Appendix 3
Summary of the question to the interviewees
1. Do MSMEs entrepreneurs have understood the importance of taxes?
Based on the observations that conducted by the researcher, only
25% of respondents of the research object that had the understanding of
tax issues that raised by the researchers. On the contrary, 75% of
respondents were confused and less motivated to understand the related
issues. This indicated that the society in indonesia still lack of the basic
understanding of taxes itself and tend to have the low desire to pay taxes,
especially MSMEs entrepreneurs whose are the object of this study. It also
is strengthened by a research which entitled "Underground Economy of
Indonesia" and examined by Sri Juli in 2016. It stated that the increase in
underground economy activity can be seen as a reaction from individuals
who feel burdened by the government and choose "exit options" compared
to " voice option ". In this case, the increase in underground economy
activities is an indicator of the high tax burden that must be carried by
MSMEs entrepreneurs.
1.1 Do the MSMEs entrepreneurs has paid the income tax that they
have to pay?
According to the previous question, it reflected that only
25% of respondents carry out their obligations to pay taxes; this
also happened because the respondents already had basic
knowledge about taxes. While the remaining 75% of respondents
46
did not feel that payment of taxes by MSME entrepreneurs as an
obligation. In addition, the lack of knowledge and less awareness
of the importance as the obligation of MSMEs entrepreneurs to pay
tax on their business; some might claim that the notion of paying
taxes is not a must; if it is possible, they might avoid for doing tax-
payment. Previous studies found out that several economic
indicators can be used as a proxy in measuring underground
economy, one of them is by looking at the elasticity of demand for
currency against the tax burden. The theory introduced by Vito
Tanzi in 1980. This approach assumed that underground economy
activities happened because the perpetrators of underground
economy wanted to avoid the obligation to pay taxes imposed on
them.
2. (According to second question) If not, what causes MSME entrepreneurs
are not paying taxes according to the rules and regulations?
Refer to 1st and 2
nd questions, most of MSME entrepreneurs are
not paying taxes according to the rules and regulations because of they
don’t have an enough basic knowledge of tax; it can be stated that the less
knowledge of tax of MSMEs entrepreneurs, the lessen of MSMEs
entrepreneurs want to pay their taxes. Moreover,it occured because the
society claim that they might not get any direct feedbacks after paying the
tax. Instead of paying tax to the government, they insisted to spent that
certain amount of money for entertaining purposes. The main reason that
47
always be voiced by the society is the lack of seminars or workshop
regarding basic of tax knowledge that should be conduct by the DJP. This
is accordance with the previous research that conducted by Angela (2017)
it proven that knowledge of taxation has a partial and significant effect on
taxpayer compliance in Malalayang District, as a prove the significance
value of that hypothesis is 0.000 <0.05.
3. And the last is about the constitution. Does PP 23 of 2018 have an impact
on the tax awareness and compliance of MSME entrepreneurs?
Still refers to the 1st, 2
nd, and 3
rd question; this strengthened the
stigma of tax implementing legislation without detailed socialization and
counseling will cause low compliance towards the tax laws. Then, it will
lead into the low compliance of MSME entrepreneurs against PP 23 of
2018. This is in accordance with previous research, where knowledge of
taxation has a positive effect on tax compliance. This is proven by the
value of R count of 0.547 where the value is greater than the value of the
R table, which is 0.344. Thus, as the hypothesis is accepted. It reflects that
the higher the level of knowledge of taxation, the higher the level of
taxpayer compliance, conversely the lower the knowledge of tax, the lower
the level of tax compliance (Ayu, 2017).
48
Appendix 4
Interview Question
1. Bergerak (bisnis) dalam bidang apa?
2. Sudah berapa lama menjalankan bisnis?
3. Bagaimana legalitas bisnisnya?
4. Berapa jumlah karyawan?
5. Dimanakah tempat usahanya berada?
6. Apa yang harus di persiapkan saat memulai bisnis?
7. Apakah tantangan dalam bisnis ini?
8. Apakah ada tren-tren tertentu dalam bisnis ini?
9. Berapaka biaya operasional bisnis ini?
10. Apa itu pajak?
11. Apakah fungsi pajak?
12. Ada apa saja kah jenis-jenis pajak?
13. Apakah pengaruh keadaan ekonomi terhadap keadaan bisnis?
14. Bagaimana kah aktifitas bisnis (business cycle) ?
15. Tahukan apa itu pajak penghasilan?
16. Tahukan tentang PP 46 2013 atau PP 46 2018?
49
Appendix 5
Interview Transcript
Interview 1
Adam: oke selamat malam pak.
Mmm: malam.
Adam: perkenalkan nama saya Adam Nirwana, saya dari President University
tingkat akhir, kebetulan saat ini saya sedang melakukan penelitian tentang income
tax atau pajak penghasilan pada UMKM, dengan bapak siapa disini?
Mmm: bapak mmm.
Adam: pak disini saya ingin bertujuan wawancara sedikit bertanya tentang
sekitaran UMKM dan tentang pajak, apakah bapak keberatan?
Mmm: oh tidak.
Adam: saya mulai ya pak wawancaranya. Kalu boleh tau nih pak sebenernya
bisnis yang bapak geluti ini bergerak dibidang apa ya pak?
Mmm: saya ini menggeluti bisnis dibidang home industry tentang sepatu atau
sendal. Jadi bisnis kita ini jasa ya, kita bikin bagian upper, jadi kita bergerak
dibidang jasa, dari pabrik kita diberikan tugas untuk jahit, hanya jahitnya saja
untuk bagian upper.
Adam: jadi terima orderan dari pabrik ya pak?
Mmm: iya dapet orderannya dari pabrik.
Adam: kalau boleh tau nih pak, bisnis ini sudah berjalan berapa lama ya pak?
Mmm: sekitar kurang lebih 4 tahunan.
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Adam: nah untuk bisnisnya sendiri apakah ini sudah terdaftarkah atau sudah
berbadan hukum belum ya pak ya?
Mmm: bisnis kita ini kan cuman skala rumahan ya, jadi kita cuman ijin sama
kelurahan aja.
Adam: kalau untuk karyawan yang berkerja disini ada berapa orang ya pak kira-
kira?
Mmm: disini karyawan cumana ada delapan orang, yang empat jahit, yang empat
sisanya helper, helper itu dia yang mengelem dan juga bantu-bantu yang
menjahit.
Adam: kalau untuk lokasi usahanya sendiri berada dimana ya pak?
Mmm: untuk lokasinya ini ada di perumahan xxx.
Adam: kira-kira hal apa ya pak yang harus diperhatikan untuk memulai bisnis ini?
Mmm: yang pertama yang jelas kita harus punya skill, terutama skill dibidang
sepatu dan sandal. Dan yang kedua juga kita harus punya fasilitas, seperti mesin
dan juga tempat usaha. Mungkin dua hal itu lah yang paling penting.
Adam: kalau untuk tren bisnis ini sendiri pak, apakah perayaan tahun baru,
natalan, atau lebaran itu berdampak pada bisnis yang bapak geluti?
Mmm: yang jelas itu berdampak ya, misal seperti tahun baru itu kadang order an
tidak terlalu banyak, jadi tetep jalan tapi mungkin tidak seperti biasanya.
Adam: kalau misal tahun baru itu orderan turun, kira-kira di moment apa tuh pak
yang bisa menignkatkan orderan?
Mmm: ya setelah tahun baru, mungkin Januari, atau Februari itu pesanan sudah
mulai normal, mungkin karena udah mulai mendekati puasa.
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Adam: kalau untuk target market nya sendiri nih pak, kira-kira bisnis ini
ditargetkan untuk siapa pak?
Mmm: untuk target utamanya sendiri sih kita mengejar pesanan dari pabrik sih,
tapi terkadang kalau perorangan juga yang ingin, bisa lah kita bantu. Tetapi untuk
para pekerjanya kita lebih menyasar kepada para tetangga sih, mungkin bisa
dibilang seklaian bantu para tetangga sekitar lah.
Adam: kalau untuk eksport bagaimana pak? Apakah untuk saat ini sudah ada
kegiatan eksport atau belum?
Mmm: kemarin sempet sih beberapa pasang, tapi ya sudah saya kirim lagi karena
mereka juga sudah mau di assembling.
Adam: kalau untuk bussiness cycle nya sendiri bagaimana pak? Bisa tolong
jelaskan bagaimana proses dari dapat orderan sampai selesai itu bagaimana?
Mmm: ya pada awalnya kita cari-cari (order an) dulu dari pabarik-pabrik, karena
pada awalnya kan belum ada order an. Salah satu contohnya kita dapet orderan
dari PT. A, nanti kita dapet bahan-bahannya, jadi kita tinggal jahit aja itu barang-
baranya. Terus kalau sudah selesai bisa jadi kita yang anter barangnya atau juga
bisa mereka yang jemput, tergantung perjanjiannya.
Adam: pak kalau menurut bapak nih sebagai pelaku bisnis, menurut bapak pajak
itu apa ya pak?
Mmm: pajak itu ya kita semua kan kena pajak ya, dari kendaraan dan lain-lain. Ya
kita juga ada bayaran pajak.
Adam: nah kalau menurut bapak, fungsi pajak itu apa ya pak?
52
Mmm: ya kalau pajak itu kan kita pengusaha harus bayar pajak, jadi ya intinya
pembayaran kepada negara.
Adam: nah kalau jenis-jenis pajak yang bapak tau kira-kira ada apa aja ya pak?
Mmm: pajak rumah, pajak kendaraan.
Adam: nah untuk penelitian saya ini kan difokuskan untuk pajak penghasilan,
bapak sebelumnya pernah denger ga pak pajak penghasilan itu apa sih menurut
bapak?
Mmm: ya pajak penghasilan itu upah dari usaha kita.
Adam: kalau untuk peraturannya nih pak, bapak pernah denger ga tentang PP 46
tahun 2013 atau PP 23 tahun 2018?
Mmm: ooh belum sih.
Adam: nah jadi selama ini untuk pembayaran pajak penghasilannya bagaimana ya
pak? Apakah sudah mebayarnya atau mungkin belum?
Mmm: ya memang belum sih kita, karena saya sendiri waktu itu pernah bikin
NPWP kan ya, tapi yang dikasih cuman resinya doang, katanya sih kartunya nanti
dianterin lewat JNE, tapi sampai sekarang belum sampai juga.
Adam: jadi mungkin waktu itu ada masalah ya pak dalam pembuatan NPWP nya?
Mmm: iya kayaknya.
Adam: jadi kira-kira ada masukan gak ya pak buat pajaknya sendiri?
Mmm: ya karena kemarin mungkin sempet ada masalah juga saat pembuatan
NPWP, jadi tolong lah dipermudah, karena sekarang juga kan apa-apa sering
butuh NPWP kan. Dan kalau bisa untuk tariffnya sendiri pun bisa turun lagi, biar
lebih semangat lah, untuk meningkatkan kesadarannya.
53
Adam: nah unuk omsetnya sendiri ya pak, kira-kira sebulan omsetnya berapa ya
pak?
Mmm: kita ga tentu juga sih ya, tergantung orderannya. Tapi kurang lebih sekitar
7 juta sebulan, dan itu tuh penghasilan kotor.
Adam: ya mungkin sekian pak untuk wawancaranya, semoga data ini bisa
membantu untuk peelitian saya. Terimakasih ya pak.
Mmm: ya sama-sama.
Interview 2
Adam: jadi perkenalkan mas, nama saya Adam.
Agus: nama saya Agus.
Adam: jadi sekedar informasi bahwa mas Agus ini adalah seorang penjual nasi
goreng. Nah kira-kira berjualan nas goreng ini sudah berapa lama ya mas?
Agus: sudah 10 tahun lebih mas, di sini (depok) sudah sekitar 8 tahunan, dan
sebelumnya di Manggarai.
Adam: mas kalau boleh tau nih mas, kira kira omset sehari selama jualan nasi
goreng itu berapa ya mas?
Agus: oh kalau tukang jualan ga tentu sih mas, ga bisa di pastiin. Karena kadang
dapet kadang tidak.
Adam: mas kalau boleh tau nih, menurut mas pajak itu apa mas?
Agus: mungkin seperti tanggung jawab gitu ya mas.
Adam: mas kira-kira mas nih ada bayar pajak apa aja sih mas kalau boleh tau?
Agus: ya ini kan saya jualan di tanah orang, saya sih ga bayar pajak, paling bayar
sewa aja.
54
Adam: tapi kalau kaya kendaraan bermotor mas bayar pajaknya atau tidak?
Agus: oh bayar kalo itu.
Adam: kalau boleh tau nih mas, fungsi pajak menurut mas itu apa ya?
Agus: karena saya orang awam, saya ga tau nih mas.
Adam: tapi mas ada ga sih keinginan untuk bayar pajak itu?
Agus: oh mau dong.
Adam: mas nya sendiri punya NPWP ga mas? Atau mas tau ga NPWP itu apa?
Agus: wah saya ga tau tuh mas, saya juga ga punya.
Adam: mas sebelumnya tau ga sih mas kalau ada pajak tentang penghasilan?
Agus: dulu sih pernah denger, kalo dijawa itu terkenal kan ya, di sana tuh ada
rencana, tapi kurang tau juga sih.
Adam: oh jadi bisa dibilang kalo masnya masih kurang paham ya? Mungkin
karena kurang sosialisasi ya?
Agus: iya mas.
Adam: nah misal nih mas, kira-kira masnya itu bayar pajak penghasila sebesar
0,5% dari omset, masnya mau tidak?
Agus: saya kan tinggal bermasyarakat mas, kalau semua pedagang bayar, saya
bayar mas, biar adil gitu.
Adam: jadi untuk pembayaran pajak penghasilannya selama ini bagimana mas?
Agus: iya saya belum bayar pajak mas, karena saya belum tau.
Adam: kira-kira ada masukan ga mas untuk perpajakan di Indonesia?
Agus: kayaknya tentang perpajakan in tuh harusnya diperjelas, supaya semua bisa
pada tau.
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Adam: oh jadi mungkin perlu sosialisasi lagi ya mas. Okedeh kalau begitu,
sebelumnya terimakasih ya mas telah di ijin kan untuk sedikit bertanya tanya
tentang bisnis mas.
Agus: iya sama-sama.
Interview 3
Adam: oke om perkenalkan nama saya Adam Nirwana, saya mahasiswa President
University tingkat akhir, jadi saat ini saya sedang melakukan penelitian tentang
income tax atau pajak penghasilan UMKM. Dengan om siapa?
Qqq: qqq.
Adam: untuk hal ini om, apakah om bersedia untuk jadi narasumber saya dalam
wawancara kali ini?
Qqq: ya bersedia.
Adam: ok sebelumnya bisa diperkanlan om, namanya siapa? Bisnisnya bergerak
dibidang apa? Dan posisi om sebagai apa?
Qqq: jadi nama saya qqq, bisnis dibidang otomitif, alamat kantornya di xxx, nama
kantornya xxx.
Adam: nah disana, posisi om sendiri sebagai apa ya?
Qqq: sebagai marketing.
Adam: nah untuk bisnis otomotif itu sendiri seperti apa ya om?
Qqq: kita bisnis yang kita jalanin ya itu kita jual-beli suatu kendaraan, untuk
spesifiknya jual-beli mobil.
Adam: nah kira-kira sudah berapa lama ya om bergerak di bisnis otomotif ini?
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Qqq: dibidang otomotif sih sudah dari tahun 2001. Dulunya sempet ikut belajar,
ikut bantu-bantu sekalian belajar, cara nyari tau kondisi mobil, ya sampe akhirnya
terjun langsung untuk buka sendiri.
Adam; nah untuk bisnis om sendiri, untuk masalah legalitasnya bagaimana ya?
Qqq: sebelum kita buka tempat usaha tersebut, kita harus ijin sama tetangga-
tetangga, dan setelah itu kita harus punya surat ijin tentang surat keterangan usaha
dari kelurahan, RT, RW, dan camat.
Adam: untuk karyawannya sendiri kira-kira ada berapa ya om?
Qqq: kalau di showroom sih sebenernya ga banyak karyawan itu kita pakai cuman
2 orang. Satu sebagai admin dan yang satu lagi pegawai kasar. Pegawai kasarnya
itu yang bagian bersih-bersih unit yang akan di pasang di showroom.
Adam: nah untuk tempat usaha sendiri bagaimana om?
Qqq: untuk tempatnya sendiri kita maasih ngontrak, tepatnya di jalan xxx, kita
cuman punya satu sih, tapi kadang kita juga pasang iklan di online.
Adam: kira-kira nih om apa sih yang harus dilakukan apabila kita mau memulai
bisnis otomotif ini?
Qqq: kita harus ada persiapan, pertama kita harus tau mempelajari kondisi mobil
yang baik, yang tidak pernah tabrakan, atau mobil yang bukan bekas rental,
pertama kita harus mempelajari itu. Terus kita harus tau harga pasaran-pasaran
mobil ini, jangan sampai kita ga bisa jual mobilnya karena kemahalan.
Adam: nah kalau untuk tantangan bisnis ini apa ya om?
Qqq: tantangan itu banyak, tantangannya itu kita kondisi mobil kan sekarang
makin banyak persaingan, makanya kita harus jeli mencari kondisi mobil yang
57
terbaik. Yang kedua kita harus berhati-hati membeli mobil ini di surat suratnya,
jangan sampai kita teliti untuk memeriksa, karen ini itu fatal.
Adam: kira-kira trend jual-beli mobil dari dulu tuh seperti apa om?
Qqq: sebetulnya dari tahun ke tahun sih beda ya, kalau sepuluh tahun yang lalu
kita enak, karena banyak penggemar-penggemar tertentu jadi dapatnya mudah
jualnya juga mudah. Kalau sekarang, persaingannya banyak mobil baru dengan
harga yang murah, jadi lebih sulit daripada dulu.
Adam: kalau setahun atau dua tahun belakangan itu biasanya trend nya
berdasarkan apa ya om? Moment lebaran kah? Moment natalan kah? Atau ada
momemen-moment lainnya?
Qqq: untuk tahun 2000 sampai 2005 biasanya kalau mau lebaran, kita bisa stock
dua bulan sebelumnya, dan dua minggu sebelum lebaran itu biasanya laris. Tapi
kalau sekarang itu sama saja mau lebaran atau bukan ya sama saja.
Adam: kalau untuk kondisi perekonomian nih om, apakah itu berpengaruh dalam
perjual-belian mobil?
Qqq: oh ngaruh itu, misal dolar naik itu akan ngaruh ke daya beli kita, jadi daya
beli berkurang, mungkin mereka berpikir daripada beli unit mending uangnya
dialirkan ke yang lain.
Adam: untuk biaya oprasional sendiri nih om, kira-kira apa yang paling besar om
om?
Qqq: yang paling berat sih di sewa tempat, karena itu ga pernah turun, tiap tahun
selalu naik. Untuk ukuran 6 x 12 meter itu bisa sampai 70 juta pertahun. Dan itu
tiap tahun naik terus.kalau untuk karyawan dan maintenance mobil sih ga terlalu.
58
Adam: kalau untuk bussiness cycle nya sendiri apa kah bisa di jelaskan om mulai
dari mencari mobilnya sampai terjualnya om?
Qqq: pertama kita harus banyak relasi untuk dapetin stock-stock mibolnya, bisa
dari mediator atau seperti satpam-satpam komplek, tukang-tukang parkir dipasar
karena kita bisa dapat info dari mereka. Kalau sudah dapat, kita cek dulu kondisi
mobilnya, kita lihat juga tuh harga pasaran. Kalau ditambah biaya perbaikan dan
lain-lain masih cukup masuk ke pasar ya kita lakukan tansaksi, setelah itu ya kita
bawa ke showroom terus karyawan bersih-bersih, setelah itu kita pajang. Kalau
untuk yang di pajang itu, kita fokus kepada pembeli yang datang ke showroom,
kecuali buat yang di online mungkin ada juga yang by phone.
Adam: untuk target marketnya sendiri itu menyasar costumer kalangan mana ya
om?
Qqq: oh kalau kita lebih menyasar menengah kebawah ya, pemakai langsung.
Adam: kira-kira dalam sebulan itu bisa menjual berapa unit ya om?
Qqq: kalau sekarang sih tarolah kita punya stock sepuluh, target kita yang bisa
keluar itu sekitar tiga sampai empat unit. Tapi pernah juga diatas itu, bahkan
pernah juga tidak laku sama sekali, tapi kalau rata-ratanya sih tiga sampai empat
unit.
Adam: kalau harga kisaran perunit itu berapa om?
Qqq: kalau untuk market menengah kebawah, kita jual di range harga seratus
sampai seratus dua puluh juta per unit. Tapi dibawah seratus juta juga ada.
Adam: kalau menurut om nih sebagai pelaku bisnis, pajak itu apa sih om?
59
Qqq: pajak itu jadi dimana kita melakukan bisnis di Indonesia, ini kan milik
negara, jadi income yang masuk kan kita harus keluarkan untuk pajak (negara),
karena kita sebagai warga negara indonesia kan mencari penghasilan di Indonesia
kan, makanya kita harus setor ke negara dari hasil usaha kita.
Adam: nah klau untuk fungsi pajak itu apa om?
Qqq: ya itu sesuai pendapatan kita ya, fungsi pajak itu kan seperti saya sewa
showroom, saya kan harus bayar ke yang punya kan, nah anggapannya kita ini
usaha di Indonesia kan, Indonesia ini tuh sebagai showroom kita, jadi kita harus
bayar ke negara karena bisnis di tempat tersebut.
Adam: kira-kira nih om jenis-jenis pajak yang om tau nih apa aja ya om?
Qqq: ya pajak kendaraan, seperti pajak tahunan, pajak stnk, trus pajak
penghasilan.
Adam: nah menurut om pajak penghasilan itu apa sih om?
Qqq: itu kan peraturan negara yang udah dikeluarkan undang-undangnya, yang
dimana warga negara indoensia yang berusaha atau mencari nafkah di Indonesia
tiu waji membayarkan pajak.
Adam: kalau untuk peraturannya sendiri om tentang pajak penghasilan, om pernah
denger ga om tentang PP nomor 46 tahun 2013 atau PP nomor 23 tahun 2018?
Qqq: oh kalau itu sih belum.
Adam: jadi untuk pembayaran pajaknya penghasilannya sendiri bagaimana om
selama ini?
Qqq: jadi waktu dulu saya buat NPWP, saya itu masuk ke golongan nihl, makanya
saya membayar ya sesuai dengan yang semestinya.
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Adam: nah untuk sampai saat ini, kira-kira ada masukan tidak om untuk
perpajakan di Indonesia?
Qqq: ya untuk sekarang sih saya belum ada masukan.
Adam: ohh, yausudah mungkin segitu aja om pertanyaan-pertanyaan dari saya,
terimakasih nih om ya.
Qqq: ya sama-sama.
Interview 4
Adam: perkelankan pak, nama saya Adam Nirwana, saya mahasiswa President
University tingkat akhir, dan saat ini saya sedang melakukan penelitian tentang
pajak penghasilan terhadap UMKM. Apakah bapak bersedia untuk jadi
narasumber saya untuk wawancara kali ini?
Eee: iya.
Adam: kalau boleh tau, UMKM yang bapak jalani itu seperti apa ya?
Eee: ya jadi perkenalkan nama saya Eee, saya dari grup UKM Tangsel, UKM
yang saya jalani ini bergerak dibidang kuliner, lebih tepatnya frozen food.
Adam: kira-kira sudah berapa lama ya pak bergelut di bisnis ini?
Eee: oh saya sudah cukup lama, mungkin sekitar 5 tahunan.
Adam: untuk masalah legalitasnya bagaimana ya pak?
Eee: untuk masalah legalitas ini kebetulan sudah saya urusi semuanya ya, mulai
dari ijin RT dan RW, surat keterangan usaha, NPWP, itu sudah saya persiapkan
dari awal. Karena menurut saya itu hal salahs atu hal yang penting saat ingin
mendirikan usaha.
Adam: kalau untuk jumlah karyawannya ada berapa ya pak kalau boleh tau?
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Eee: kalo untuk karyawan sih kita ga terlalu banyak ya, karena kita juga sudah
menggunakan mesin, jadi paling karyawan saya ada 8 orang doa, satu sebagai
admin yang mengurusi pencatatan pembelian dan penjualan dan yang mengurusi
sosmed. Terus sisanya itu dibagian produksi.
Adam: kalau untuk tempat usahanya sendiri itu ada dimana ya pak?
Eee: karena kita UKM berbasis rumahan, ya jadi kita produksi sih di rumah aja,
paling kaya ada ruangan khusus untuk produksi, sama di rumah juga ada kaya
toko gitu buat yang mau beli langsung ke rumah. Jadi ya buat nya di rumah,
jualnya pun dirumah.
Adam: nah kira-kira apa nih pak yang harus dipersiapkan ketika ingin memulai
bisnis di bidang kuliner ini?
Eee: sebenernya hampir semua bisnis itu sama aja, intinya itu niat. Jadi jangan
baru buka trus rugi dikit langsung udahan, sepi dikit udahan, jadi kita tuh harus
niat, apa alasan kita buka bisnis ini, jadi jangan buka bisnis itu cuman ikut-ikutan
orang. Sama yang kedua itu paling sabar. Ya sabar aja, namanya juga merintis
usaha, ya kan ga bisa langusung gede, ga bisa langusung untung banyak, bagus
kalo bisa langusung untung, tapi ya kan ga semua kaya gitu.
Adam: kalau untuk tantangannya sendiri itu apa pak kira-kira?
Eee: tantangan apa nih? Tantangan menjalankan bisnis? Kalo itu sih ya tantangan
paling gede ada di diri sendiri, lebih ke ego sih. Ya itu kalo kita buka bisnis dari
awal tuh kita harus sabar, harus telaten, harus siap rugi, ga bisa tuh yang instan-
instan.
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Adam: untuk trend nya dalam bisnis kuliner tuh bagaimana pak? Apakah moment
lebaran atau natalan itu berpengaruh? Atau misal kaya dolar naik itu pengaruh apa
ngga?
Eee: kalau bisnis di bidang kuliner sih sebenernya ga terlalu berpengaruh sama
yang kaya gitu sih, stabil-stabil aja, makanya saya juga pilih di kulinernya ya itu,
donat frozen. Donat kan bisa dimakan sama siapa aja, jadi ga terlalu berpengaruh
juga sih sama hal yang kaya gitu. Ga tau ya kalo kuliner yang lain.
Adam: kalau untuk target marketnya sendiri itu ke arah mana ya pak?
Eee: target marketnya sebenernya saya sih ke perusahaan-perusahaan ya. Jadi
sebenernya saya tuh lebih suka jual dari kantor ke kantor, misal kaya ngadain
presentasi produk gitu. Saya lebih seneng jual dengan kuantitas banyak walau pun
harganya murah. Tapi kadang-kadang juga saya suka buka stand-stand di bazar-
bazar gitu, dan kalau misal ada yang mau beli ke rumah pun bisa.
Adam: kalao biaya operasional nih pak, kira-kira biaya apa pak yang paling besar?
Eee: gaji karyawan sih. Kalo untuk bahan baku ga terlalu sih kalo menurut saya,
karena kalo bahan baku kan jelas nanti ada hasilnya, beda sama gaji karyawan,
kadang bener kerjanya, kadang suka males-malesan, ya namanya juga orang kan,
ga bisa maksimal terus tiap hari.
Adam: nah kalo bicara pajak nih, menurut bapak sebagai pelaku usaha nih, pajak
itu apa sih pak?
Eee: pajak ya semacam pembayaran kepada negara.
Adam: kalau fungsi-fungsi pajak yang bapak tau ada apa ya?
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Eee: sebenernya fungsi pajak itu banyak mas, salahs satunya itu kan untuk
membangun daerah kan, tapi yang saya bingung nih, saya bayar pajak udah, tapi
kenapa jalan di daerah rumah saya masih jelek aja, itu tuh yang kadang saya
bingung.
Adam: kalau pajak-pajak yang bapak bayar ada pajak apa aja ya pak/
Eee: ya banyak dong, ada pbb, pajak kendaraan bermotor, pajak penghasilan.
Adam: nah kalo bicara tentang pajak penghasilan nih, menurut bapak pajak
penghasilan itu apa sih?
Eee: ya pajak atas penghasilan yang kita dapetin.
Adam: kalau peraturan tentang pajak penghasilan PP 46 tahun 2013 dan PP 46
tahun 2018 apa bapak pernah dengar?
Eee: itu tuh yang tentang UKM kan ya? Yang dulunya 1% tarifnya terus jadi 0,5%
kan? Kalau untuk pajak UMKM saya bisa dibilang cukup tau sih, karena kadang
di grup UKM saya kadang ada semnar juga tentang pajak.
Adam: jadi kira-kira ada saran atau masukan ga pak untuk perpajakan di
Indonesia?
Eee: ya paling itu sih, saya kan udah bayar pajak, tapi kenapa jalanan deket rumah
saya itu masih aja rusak, kemarin tuh mobil saya juga sempet rusak itu pas lewat
jalan itu. Ya maksudnya kan pajak itu buat kita juga kan, pajak di tangsel itu gede
loh, tapi ya kenapa masih aja pada rusak itu jalanan. Jadi ya harus lebih transparan
kali ya, biar kita juga bisa percaya kan kemana uang yang udah kita bayarin buat
pajak selama ini.
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Adam: oh oekdeh pak, mungkin cukup sekian pertanyaan dari saya untuk
wawancara kali ini, terimakasih ya pak.
Eee: ya sama-sama.
