Abstract

<p>This study aims to explain how the implementation of Government Regulation No. 46 Year 2013<br />Financial Report Corporate Taxpayers, especially UMKM in Mataram. This research is a case study.<br />Informants consisted of tax authorities, Tax Consultants and the taxpayer. Data analysis was carried<br />out with reference to the cross-case analysis. The method used is a qualitative method.<br />The conclusion of this study show that the presence of PP 46 of 2013 Financial Statements taxpayer makes<br />a real case. This is because the size of the net income of a person or business entity will not affect the<br />amount of tax to be paid, because the tax rate is calculated by multiplying directly against gross income, so<br />that the taxpayer does not have the opportunity to manipulate their tax payable. This will happen if the<br />counterparty of the taxpayer to report transaction activity that occurred or a company that had a turnover<br />taxpayer NPWP thus automatically tracked or known exactly amount. But if the counterparty of the<br />taxpayer is a small company that does not have a NPWP or have a NPWP, but do not obey the reporting<br />of the transaction, it makes the taxpayer makes financial statements that do not correspond to the reality.<br />That is to decrease the amount of profit, they set the gross turnover / turnover, cost of goods sold and<br />expenses incurred in the Profit / Loss them, so it will automatically shrink the number of tax payments.<br />The suggestion from this study is that the set of rules or policies that make government may have data on<br />the amount of circulation of business taxpayers can use to minimize the chances of non compliance<br />Taxpayers do with manipulating the Financial Statements. The suggestion from this study is that the set of<br />rules or policies that make government may have data on the amount of circulation of business<br />taxpayers and counterparties that can be used to<br />minimize non-compliance is opportunity for the taxpayer to manipulate the financial statements.</p>

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