This study aims to examine the impact of government’s new regulation
implementation, Government Regulation (PP) Number 46 Year 2013, on the income
tax to be fulfilled by SMEs. Prior to the issuance of the new regulation, SMEs which
do not keep books and have a turnover of not more than IDR4.8 billion per year are
allowed to calculate the income tax calculation using the norm. In the calculation
using the norm, the taxpayer’s condition is taken into account by non-taxable income
limit (PTKP). Meanwhile in the new rule, income tax calculation does not take into
account PTKP any longer, even the tax collected is final. Therefore, many people
assume that the implementation of the new rule puts burden on SMEs so that it does
not conform to the government's program to promote the people's economy through
the development of SMEs.
This research simulates the calculation of income tax calculation based on the
norm and based on PP. The results of the calculation are to be compared by applying
Paired Sample T test. The result of this research shows the implementation of PP No.
46 of 2013 will hurt taxpayers if the turnover is small and if the norm calculation in
the field of business taxpayers is equal to or lower than 4.5 %.