JRAA Vol. 3 No. 2 Juli 2016 ANALISIS  PERATURAN PAJAK, PEMAHAMAN PAJAK, MANFAAT PAJAK TERHADAP PELAPORAN PAJAK SESUAI PP NOMOR 46 TAHUN 2013 DAN DAMPAKNYA PADA PPH TERUTANG:

Mulyo Agung Sekolah Tinggi Ilmu Ekonomi Y.A.I

Mulyo Agung STIE Y.A.I

Keywords: Tax Regulation, Understanding Taxation, Tax Benefits, Tax Reporting PP 46, Income Tax Payable.

Abstract

The purpose of this study is to investigate and demonstrate empirically the effect of Tax Regulation, Understanding Taxation and Tax Benefits partial or jointly against PP 46 Tax Reporting, as well as the impact of tax reporting in PP 46 on income tax payable of SMEs registered in KPP Cikarang.

The research approach using survey research method and descriptive study, kuan-titatif and associative causal. Then the analysis and hypothesis testing using regression berganda.Temuan clicking this study indicate that the Tax Regulation, Understanding Taxation and Tax Benefits partial or jointly against PP 46 Tax Reporting has a positive impact and statistically significant. Then the impact of Tax Reporting in PP 46 against income tax payable is also positive and statistically significant.

For further research or parties interested in researching this topic in more depth, recommended, among other things: Expanding the study population, namely by increasing the number of samples of SMEs registered in the tax office; Comparing the focus of research and testing separately between SMEs small- and medium-scale SMEs; Adding other relevant variables affecting Tax Reporting PP 46 as a self-assessment system, quality of service, level of education, income, perception taxpayers against tax penalties, tax compliance and others. While the advice to institutions in this regard KPP: Tax Regulation, Taxation and Benefits Understanding Taxation-right level with socialization and training, it will increase the level of Tax Reporting in PP 46.