Analysis of the Efficiency of the Implementation of Government

Regulation Number 46 of 2013 on the Growth of Taxpayers and Its

Contribution in the Tax Revenue of KPP Pratama Binjai

Junawan

and Sumardi Adiman

Department of Taxation, University of Pembangunan Panca Budi, Medan- Indonesia

Keywords: Government Regulation No. 46 of 2013, Corporate Income Tax, Personal income tax

Abstract: The objective of the research was to determine whether the implementation of Government Regulation No.

46 of 2013 (PP 46 of 2013) improves the efficiency of fulfilling tax obligations for taxpayers, and provides

an increase in the growth of the number of taxpayers so that it will provide an increase in tax revenue

contribution to Binjai Tax Office (KPP Pratama Binjai). The sampling technique used in this study uses the

census method with the criteria of using the total number of individual and corporate taxpayers with omzet

less than or equal to 4.8 billion a year registered at the KPP Binjai Pratama Tax Service Office totaling

1,256 taxpayers. The analytical method uses quantitative descriptive analysis with a Comparative approach,

and the hypothesis test used is the Paired Sample T-test. The result of the research show that the application

of PP 46 of 2013 provides an increase in the efficiency of fulfilling tax obligations for taxpayers than before

the enactment of this government regulation, and increases the growth of the number of taxpayers, so that

the contribution of tax revenue increases in Binjai Primary Tax Office compared to before the

implementation of PP 46 of 2013.

1 INTRODUCTION

One of the characteristics of developed countries is

that if public awareness pays high taxes, close to 100

percent, if more than 200 million people who have

not paid taxes have paid their obligations, Indonesia

will certainly be more advanced than now. Besides

the large number of national entrepreneurs who are

absent from the obligation to pay taxes which we

can see from the publication of the Tax Office

through www.pajak.go.id, the awareness of the

Indonesian people in paying taxes is still minimal.

Of the 238 million Indonesian population, only 7

million are tax-compliant. Various approaches can

be taken to find out the level of voluntary awareness

and awareness of taxpayers, one of them is by

providing convenience both administratively and

lightening income tax rates, especially corporate

income tax, one of which is from the Micro, Small

and Medium Enterprises sector.

The participation of the actors of Micro, Small

and Medium Enterprises, especially in the City of

Binjai to contribute to tax revenue, was highly

expected by the government, but the level of

understanding of owener’s in calculating the tax was

minimal. Various attempts have been made by the

government to overcome this problem. The

government tries to formulate a number of tax

policies "as simple" and "as easy as possible" to

generate voluntary tax compliance by company

taxpayers. Simple and easy here is defined as the

tariff charged and the procedure for calculating,

depositing and reporting, so that the the Micro,

Small and Medium Enterprises actors no longer

question the calculation of the due tax and the time

that must be spent in tax reporting to the Tax Service

Office (KPP) so as not to interfere with their

business liquidity.

One of the Indonesia government's efforts to

simplify taxation is by issuing a Regulation of the

Minister of Finance No. 01 / PMK.03 / 2007

concerning Adjustment of the Gross Distribution of

Individual Taxpayers who Can Calculate Net

Income Using Norms for Calculating Net Income

As time goes by, there are still many Micro,

Small and Medium Enterprises who have not

244

Junawan, . and Adiman, S.

Analysis of the Efﬁciency of the Implementation of Government Regulation Number 46 of 2013 on the Growth of Taxpayers and Its Contribution in the Tax Revenue of KPP Pratama Binjai.

DOI: 10.5220/0009495402440249

In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science (UNICEES 2018), pages 244-249

ISBN: 978-989-758-432-9

understood the tax calculation, so the government

issued a regulation on Income Tax for Micro, Small

and Medium Enterprises dated June 12, 2013,

namely Government Regulation Number 46 of 2013

(PP 46 of 2013).

This regulation is aimed at Micro, Small and

Medium Enterprises which have a maximum gross

circulation of Rp. 4,800,000,000.00. The amount of

turnover is regulated in Law Number 20 of 2008

concerning Micro, Small and Medium Enterprises

with a maximum of Rp. 300,000,000 per year for

Micro business, Rp. 2,500,000,000 per year for

small businesses, and Rp. 50,000,000,000 per year

for businesses. medium (Article 6 of Law Number

20 of 2008).

With the issuance of PP 46, the calculation of

corporate income tax for Micro, Small and Medium

Enterprises will be very easy, just by multiplying

turnover at a rate of 1% of taxpayers already able to

know the amount of the payable PPh. When viewed

from the nature of the tax, the PP 46 Year 2013

product is final, meaning that after calculate,

deposit, and report the income tax payable, the

taxpayer's duties have been completed. At a glance,

anyone who sees the amount of the tariff will feel

that the tariff charged to taxpayers is very small and

should not be too burdensome for taxpayers.

In line with the implementation of the new

Taxation policy, specifically PP 46 of 2013, surely

every policy has its shortcomings and advantages,

not least with this taxation policy. PP 46 of 2013 is

indeed a very simple calculation procedure, and it is

very easy to implement tax administration, so that

small and medium business taxpayers will be very

helpful in resolving their tax obligations due to lack

of knowledge, and staff in the field of taxation. The

less good side is that the company must pay taxes

1% of turnover, no matter if the company makes a

profit or loses, plus this PPh is final, which means it

cannot be credited or restored or compensated

If we look at the tax revenue side, the application

of PP 46 of 2013 provides benefits, because it can be

ascertained that tax revenues from the Micro, Small

and Medium Enterprises sector, especially in the city

of Binjai, must be there every month, because the

tax base from omze is not profit. However, the

potential reduction in tax revenue can occur, because

the significant difference in tariffs from PP 46 of

2013 is 1% of turnover, when compared to the

General Tax Income in Law No. 36 of 2008 with

rate 25%.

2 THEORICAL FRAMEWORK

General Concept of Efficiency

The concept of efficiency is a fundamental concept

and is born from the concept of economics.

However, the concept of efficiency can be defined

from various perspectives and backgrounds. In

general, efficiency can be directed to a concept of

achieving an outcome with optimal use of resources.

In Adiwarman A. Karim (2006), it is explained that

"Efficiency is doing the things right", which means

that doing everything in the right way to get optimal

results.

Taxation Efficiency

The concept of efficiency in tax administration

administration is reflected in one of the tax

collection principles proposed by Adam Smith,

namely the principle of Economy.

Economically, the collection costs and the cost of

fulfilling tax obligations for taxpayers are expected

to be as minimal as possible, as well as the burden

borne by taxpayers (Mulyo Agung, 2011).

Tax

Tax is defined as a contribution that does not receive

the services of lead (contraception) which can be

directly demonstrated and used to pay for general

expenses. There are several definitions of tax, both

according to experts in the field of taxation or

according to the law. The definition of tax proposed

by some experts is as follows:

According to Law No. 16 of 2009 concerning the

fourth amendment to Law Number 6 of 1983

concerning General Provisions and Procedures for

Taxation in Article 1 paragraph 1 which reads "Tax

is a compulsory contribution to the state owed by an

individual or a compelling body based on law invite

by not getting rewards directly and used for the

state's needs and the greatest prosperity of the people

Tax Structure in Indonesia

State Taxes that are still valid are:

1. Income Tax (PPh)

The legal basis for imposing PPh is Law No.7

of 1984 as amended lastly by Law No. 36 of

2008.

2. Value Added Tax (PPN) and Sales Tax on

Luxury Goods (VAT & PPn BM).

The legal basis for the imposition of VAT &

PPn BM is Law No.8 of 1983 as last amended

by Law No. 42 of 2009.

3. Stamp Duty (Bea Materai)

The legal basis for imposing Stamp Duty is Law

No. 13 of 1985.

Analysis of the Efﬁciency of the Implementation of Government Regulation Number 46 of 2013 on the Growth of Taxpayers and Its

Contribution in the Tax Revenue of KPP Pratama Binjai

245

4. Land and Building Tax (PBB)

The legal basis for the imposition of Land and

Building Tax is Law No. 12 of 1985 as

amended by Act No. 12 of 1994.

5. Land and Building Rights Acquisition Fees

(BPHTB)

The legal basis for the imposition of Customs

on Land and Building Rights is Law No. 12 of

1997 as lastly amended by Act No. 21 of 2000.

6. Regional Taxes and Regional Levies

The legal basis for collecting Regional Taxes

and Regional Retributions is Law No. 28 of

2009 concerning Regional Taxes and Regional

Retribution.

Income tax

The definition of income according to Law Number

17 of 2000 is: Every additional economic ability

received or obtained by a Taxpayer from Indonesia

or outside Indonesia, which can be used for

consumption or to increase the Taxpayer's wealth in

the name and in any form .

According to Subekti and Asrori (2003), the

definition of income tax is tax imposed on

individuals or individuals and entities with respect to

income received or earned during a tax year.

According to Law No. 7 of 1983, Income Tax is

imposed on individuals or individuals and entities

with respect to income received or earned during a

tax year.

Based on Act Number 36 of 2008 concerning

domestic corporate taxpayer income tax with gross

circulation of up to Rp 50,000,000,000 (fifty billion

rupiahs), the facility is in the form of a tariff

reduction of 50% (fifty percent) from the 25% tariff

(twenty-five million) imposed on taxable income

from the gross share of up to Rp.4,800,000,000.00

(four billion eight hundred million rupiah). The

amount of gross circulation as referred to in

paragraph (1) can be increased by a Regulation of

the Minister of Finance.

Final Income Tax

Final income tax is income tax whose imposition is

final (expired) so that it cannot be credited

(deducted) from the total income tax payable at the

end of the tax year (Resmi, 2009).

Based on the Minister of Finance Regulation

Number 107 / PMK.011 / 2013 concerning the

implementation of Government Regulation Number

(PP) 46 of 2013 concerning Income Tax on Income

from business received or obtained by Taxpayers

who have Circulation.

Certain gross income is subject to final income

tax. The amount of the final income tax rate as

referred to is 1% (one percent). The imposition of

income tax as referred to is based on gross

circulation of the business within 1 (one) year of the

last tax year before the tax year concerned. In the

event that the taxpayer's gross circulation has

exceeded the amount of Rp. 4,800,000,000.00 (four

billion eight hundred million rupiah) in a tax year,

the income received or obtained by the taxpayer in

the next tax year is subject to income tax rates based

on the provisions of the income tax law.

3 RESEARCH METHOD

The research approach used is quantitative

descriptive. The research conducted in the form of

Comparative Descriptive research. The time

dimension used in the study is 2012 to 201, and data

collection methods used are observations,

documentation and literature studies.

The population used in this study are all

corporate taxpayers with a turnover of 4.8 billion in

2012-2014 at KPP Pratama Binjai, Kota Binjai,

North Sumatra. The sampling technique uses census

techniques where the population is used as a sample.

In this study there are variables presented in Table 1.

as follows :

Table 1: Operationalization of Variables

Variables

Type

Variabel

Name

Variable Definition Indicator Scale

Independent Income Tax

Report Before

PP 46 of 2013

Income Tax

Reporting by Tax

Payer Before PP 46

of 2013

Amount of

Tax

Reporting

by Tax

Payer

Before PP

46 of 2013

Nominal

Independent Income Tax

Report After

PP 46 of 2013

Income Tax

Reporting by Tax

Payer After PP 46 of

2013

Amount of

Tax

Reporting

by Tax

Payer

After PP

46 of 2013

Nominal

Independent Tax Payer

Berfore PP 46

of 2013

Tax Payer

Registered in Tax

Office (KPP)

Pratama Binjai

Berfore PP 46 of

2013

Amount

Tax Payer

Registered

Berfore PP

46 of 2013

Nominal

Independent Tax Payer

After PP 46

of 2013

Tax Payer

Registered in Tax

Office (KPP)

Pratama Binjai After

PP 46 of 2013

Amount

Tax Payer

Registered

After PP

46 of 2013

Nominal

Independent Income Tax

Receipts

Before PP 46

of 2013

Income Tax

Receipts Before PP

46 of 2013

Amount of

Income

Tax

Receipts

Before PP

46 of 2013

Nominal

Independent Income Tax

Receipts

Before PP 46

of 2013

Income Tax

Receipts After PP

46 of 2013

Amount of

Income

Tax

Receipts

After PP

46 of 2013

Nominal

UNICEES 2018 - Unimed International Conference on Economics Education and Social Science

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4 ANALYSIS

Hypothesis testing using Paired Sample T-Test.

According to Ghozali (2013), stated "Different test

t-test is used to determine whether two unconnected

samples have different mean values. The different

test t-test is done by comparing the difference

between two average values and the standard error

of the difference in the average of two samples.

Furthermore, to test the different hypotheses of

two interconnected averages, Paired Sample T Test

was carried out with a 95% confidence level (α =

0.05). The characteristics that are most often

encountered in paired cases are one individual

(object of research) subject to two different

treatments. Although using the same individuals,

researchers still obtained 2 types of sample data,

namely data from the first treatment and data from

the second treatment (Situmorang and Lufti, 2014).

The tool used is SPSS 17.

The testing criteria for hypotheses used are as

follows:

a. If the value is Sig. (2-tailed) <0.05, H0 is

rejected and H1 is accepted, and vice versa

b. If the value is Sig. (2-tailed)> 0.05, H0 is

accepted and H1 is rejected.

5 RESEARCH METHOD

a. Data Normality Test

Based on the Kolmogorov-Smirnov test in Table 2

obtained Asymp. Sig. (2-tailed) for all variables >

0.05, thus it can be concluded that the data is

distributed normally

Table 2: Data Normality Test

Variabel Name

Asymp. Sig.

(2-tailed)

(Working area

Binjai City)

Asymp. Sig.

(2-tailed)

(Working area

Stabat City)

data

distributi

Income Tax

Report Before PP

46 of 2013

.582 .940 normal

Income Tax

Report After PP

46 of 2013

.650 .580 normal

Tax Payer Berfore

PP 46 of 2013

.074 .373 normal

Tax Payer After

PP 46 of 2013

.147 .845 normal

Income Tax

Receipts Before

PP 46 of 2013

.497 .564 normal

Income Tax

Receipts Before

PP 46 of 2013

.381 .850 normal

b. Hypothesis Testing

Paired Sample T-Test is conducted to test different

hypotheses between two interconnected averages or

similar samples. The testing of the first hypothesis is

comparing the differences in efficiency of

fulfillment of tax obligations for taxpayers,

especially the Micro, Small and Medium Enterprises

taxpayers before and after the implementation of PP

46 in KPP Pratama Binjai. The decision-making

guidelines for testing this hypothesis are:

1. Testing of PP 46 of 2013 Implementation

provides increased efficiency in fulfilling tax

obligations (reporting) for taxpayers.

The testing criteria for hypotheses used are as

follows:

H0 = There is no significant difference in increasing

the efficiency of fulfilling tax obligations for

taxpayers before and after the application PP 46 of

2013.

H1 = There are significant differences in increasing

the efficiency of fulfilling tax obligations for

taxpayers before and after the application of PP 46

of 2013.

To test whether the average difference between the

Income Tax Report period before and after PP 46 of

2013 is significant or not presented in Table 2. the

following.

Table 2: Paired Samples T-Test

Variabel Name Sig. (2-tailed) (Working area

Binjai City) Sig. (2-tailed) (Working area Stabat

City) Result Testing

Income Tax Report Before PP 46 of 2013 .000

.000 H1 accepted

Income Tax Report After PP 46 of 2013

Based on Table 2, it can be seen that the value of

Sig. (2-tailed) is 0,000 <0,05, meaning that H0 is

rejected and H1 is accepted. So it can be concluded

that the difference in average in fulfilling tax

obligations (reporting) for taxpayers period before

and after PP 46 of 2013 is significantly different,

which means that the application PP 46 of 2013

provides an increase in the efficiency of fulfilling

significant tax obligations for taxpayers before and

after the application of 46 of 2013 for the work area

of Binjai City and Stabat City.

2. Testing of PP 46 of 2013 Implementation

provides an increase in the growth of the

number of taxpayers.

Analysis of the Efﬁciency of the Implementation of Government Regulation Number 46 of 2013 on the Growth of Taxpayers and Its

Contribution in the Tax Revenue of KPP Pratama Binjai

247

The testing criteria for hypotheses used are as

follows:

H0 = There is no significant difference in increasing

the growth of the number of taxpayers before and

after the application PP 46 of 2013.

H1 = There are significant difference in increasing

the growth of the number of taxpayers before and

after the application PP 46 of 2013.

To test whether the average difference between the

growth of the number of taxpayers period before and

after PP 46 of 2013 is significant or not presented in

Table 2. the following.

Table 3: Paired Samples T-Test

Variabel Name

Sig. (2-tailed)

(Working area

Binjai City)

Sig. (2-tailed)

(Working area

Stabat City)

Result

Testing

Tax Payer Berfore

PP 46 of 2013

.000 .000

accepte

Tax Payer After PP

46 of 2013

Based on Table 3, it can be seen that the value of

Sig. (2-tailed) is 0,000 <0,05, meaning that H0 is

rejected and H1 is accepted. So it can be concluded

that the difference in average the growth of the

number of taxpayers period before and after PP 46

of 2013 is significantly different, which means that

the application PP 46 of 2013 provides an increase

in the growth of the number of taxpayers before and

after the application of 46 of 2013 for the work area

of Binjai City and Stabat City.

3. Testing of PP 46 of 2013 Implementation

provides an increase in the contribution of Tax

Revenue to the KPP Pratama Binjai.

The testing criteria for hypotheses used are as

follows:

H0 = There were no significant difference in

increase in the contribution of Tax Revenue to the

KPP Pratama Binjai before and after the application

PP 46 of 2013.

H1 = significant difference in increase in the

contribution of Tax Revenue to the KPP Pratama

Binjai before and after the application PP 46 of

2013.

To test whether the average difference in average

revenue tax income before and after PP 46 of 2013

is significant or not presented in Table 2. the

following.

Table 4: Paired Samples T-Test

Variabel Name

Sig. (2-tailed)

(Working area

Binjai City)

Sig. (2-tailed)

(Working area

Stabat City)

Result

Testing

Income Tax

Receipts Before PP

46 of 2013

.007 .000

accepte

Income Tax

Receipts Before PP

46 of 2013

Based on Table 4, it can be seen that the value of

Sig. (2-tailed) is 0,007 and 0.000 <0,05, meaning

that H0 is rejected and H1 is accepted. So it can be

concluded that the difference in average revenue tax

income before and after PP 46 of 2013 is

significantly different, which means that the

application of PP 46 of 2013 provides an increase in

the contribution of significant income tax revenue to

KPP Pratama Binjai, the work area of Binjai City

and Stabat City.

6 CONCLUSIONS

Based on the results and discussion of the research

that has been done, it can be concluded as follows:

1. That there is a significant difference between

the average fulfilling tax obligations for taxpayers

(tax reporting) period before and after PP 46 of

2013, so that it can be interpreted that the

application of PP 46 in 2013 provides an increase in

the efficiency of fulfilling significant tax obligations

for taxpayers at KPP Pratama Binjai.

2. There is a difference in the average growth of

taxpayers before and after PP 46 of 2013

significantly, so that it can be interpreted that the

application of PP 46 of 2013 provides an increase in

the number of significant taxpayers at KPP Pratama

Binjai.

3. The average revenue tax income before and

after PP 46 of 2013 differs significantly, which

means that the application of PP 46 of 2013 gives a

significant increase in the contribution of income tax

revenue to KPP Pratama Binjai.

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Analysis of the Efﬁciency of the Implementation of Government Regulation Number 46 of 2013 on the Growth of Taxpayers and Its

Contribution in the Tax Revenue of KPP Pratama Binjai

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