ANALSIS PENCATATAN PEMBAYARAN PAJAK PENGHASILAN PADA USAHA MIKRO KECIL MENENGAH DI WILAYAH KOTA SEMARANG

Abstract

This study aims to determine the condition of payment of income tax of SMEs in the Region of Semarang, how the
recording of tax payments and whether taking notes in case of underpayment or overpayment. The population in this study
are all taxpayers SMEs located in the County of Semarang. While the sample studied through primary data by distributing
questionnaires to be addressed, direct interviews and secondary data through the office of the Department of Cooperatives
and SMEs in Semarang. The sampling technique used is convenience sampling. Data analysis was performed using
deskretif qualitative analysis to see how the map SMEs in the Region of Semarang on the condition of their business
activities, capital and liabilities that can be known perpajakanya deficiency or excess. The research results in graphical
form shows that the conditions of tax payments made by the respondents most of the information obtained from pertugas
taxes, the taxpayer has to pay taxes on time, taxpayers will determine tax rates and the calculation. Results show that the
knowledge of the taxpayer, an understanding of the tax laws and benefits are fulfilled contributed to the reporting of
taxation, and SMEs have experienced an overpayment or underpayment in tax payments, SMEs also make adjustments in
case of overpayment or underpayment although the adjustment is done not in accordance with Financial Accounting
Standards for Small and Medium Enterprises.
Keywords: UMKM, tax payment, registration tax, tax adjustment.