DAFTAR ISI

JUDUL ............................................................................................................. i
HALAMAN PERSETUJUAN ....................................................................... ii
HALAMAN PENGESAHAN .......................................................................... iii
ABSTRAK .........................................................................................................iv
ABSTRACT .......................................................................................................v
KATA PENGANTAR .......................................................................................vi
DAFTAR ISI ......................................................................................................ix
DAFTAR TABEL .............................................................................................xii
DAFTAR GAMBAR .........................................................................................xiii

BAB I PENDAHULUAN ..................................................................................1

1.1 Latar Belakang ..................................................................................1
1.2 Masalah Pokok Laporan ....................................................................5
1.3 Tujuan dan Manfaat Penulisan ..........................................................5
1.3.1 Tujuan Penulisan .............................................................5
1.3.2 Manfaat Penulisan ...........................................................6
1.4 Metode Penulisan ..............................................................................7
1.4.1 Jenis Data ........................................................................7
1.4.2 Metode Pengumpulan Data .............................................7
1.4.3 Metode Analisis ..............................................................8
1.5 Waktu dan Lokasi Magang ...............................................................8
1.6 Sistematika Penulisan .......................................................................9

BAB II LANDASAN TEORI ...........................................................................10

2.1 Gambaran Pajak Secara Umum ........................................................10
2.1.1 Pengertian Pajak ..............................................................10
2.1.2 Pengertian Pajak Menurut Para Ahli ...............................10
2.1.3 Fungsi Pajak ....................................................................12
2.1.4 Dasar Hukum Pajak.........................................................13
2.1.5 Pengelompokan Pajak .....................................................14
2.1.6 Syarat Pemungutan Pajak................................................15

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 2.1.7 Hambatan Pemungutan Pajak .........................................17
2.2 Usaha Mikro Kecil Menengah (UMKM) ..........................................17
2.2.1 Definisi UMKM ..............................................................17
2.2.2 Kriteria UMKM ..............................................................19
2.2.3 Ciri-ciri UMKM ..............................................................20
2.2.4 Contoh UMKM ...............................................................22
2.2.5 Karakteristik UMKM ......................................................24
2.3 Peraturan Pemerintah No. 23 Tahun 2018 ........................................24
2.3.1 Definisi PP No. 23 Tahun 2018 ......................................24
2.3.2 Tujuan Penerbitan PP No. 23 Tahun 2018 ......................25
2.3.3 Wajib Pajak yang dikenakan dan tidak dikenakan Pajak
Penghasilan final sesuai PP No. 23 Tahun 2018 .............26
2.3.4 Objek Pajak yang dikenai dan tidak dikenai Pajak
Penghasilan sesuai PP No. 23 Tahu 2018 .......................27
2.3.5 Batas Waktu Wajib Pajak memanfaatkan tarif 0,5% ......29

BAB III PEMBAHASAN .................................................................................31

3.1 Gambaran Umum Instansi Magang...................................................31
3.1.1 Sejarah KPP Pratama Jambi Pelayangan ........................31
3.1.2 Tugas Pokok KPP Pratama Jambi Pelayangan ...............33
3.1.3 Fungsi KPP Pratama Jambi Pelayangan .........................33
3.1.4 Struktur Organisasi KPP Pratama Jambi Pelayangan .....34
3.1.5 Visi dan Misi KPP Pratama Jambi Pelayangan...............37
3.2 Tingkat Kepatuhan Wajib Pajak UMKM berdasarkan PP No. 23
Tahun 2018 di Kantor Pelayanan Pajak Jambi Pelayangan ..............38
3.3 Kendala dan upaya dalam meningkatkan kepatuhan Wajib Pajak
UMKM di KPP Pratama Jambi Pelayangan ....................................43
3.3.1 Kendala yang di hadapi Oleh KPP Pratama Jambi
Pelayangan ......................................................................43
3.3.2 Upaya Meningkatkan Kepatuhan Wajib Pajak UMKM di
KPP Pratama Jambi Pelayangan .....................................44

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BAB IV PENUTUP ...........................................................................................46
4.1 Kesimpulan .................................................................................46
4.2 Saran ............................................................................................47
DAFTAR PUSTAKA
LAMPIRAN

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 DAFTAR TABEL

No.Tabel Judul Hal

Tabel 3.1 Perbandingan PP 23 Tahun 2018 dan PP 46 Tahun 2013 pada

tahun 2018..................................................................................... 40

Tabel 3.2 Jumlah Wajib Pajak UMKM terdaftar dan Jumlah Wajib Pajak
UMKM lapor berdasarkan Peraturan Pemerintah No. 23/2018
pada tahun 2019 di KPP Pratama Jambi Pelayangan...................... 41

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 DAFTAR GAMBAR

No. Gambar Judul Hal

Gambar 3.1 Struktur Organisasi KPP Pratama Jambi Pelayangan ................. 34

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