INSENTIF PAJAK PENGHASILAN BAGI UMKM: REFORMASI, KERINGANAN DAN KEPATUHAN

As a response to COVID-19, the Government issued some income tax incentives based on Minister of Finance Regulation (MoF Regulation) No. 23/PMK.03/2020 concerning Tax Incentives for Taxpayers Who Suffered from COVID-19. There are six given by Taxpayer, one them is PPh Final DTP UMKM. In 2021, two MoF Regulations which extended period until December 2021. Through Law Number 7 2021 Harmonization (UU HPP), incentive arrangement adjusted once again. The research topic will focus utilization taxpayers, in particular, SMEs after enactment UU HPP. This normative using regulatory and structural approaches. result shows that reformation through HPP meant 1) simplify make permanent facility can be utilized SMEs; 2) improve legal certainty as part community support. However, this not enough. shall enact implementing regulations awareness compliance register their businesses become registered taxpayer.