Quantitative Series: Factors Analysis Effects of Government Regulation Number 46 the Year 2013 for SME's by Justice, Convenience, and Simplicity of Tax Aspects

In 2013 the business circle was struck by the new tax rules, namely Government Regulations PP No. 46, 2013 on taxation regulations among UKM (SME's) / Small Medium Enterprises but the strong allegations issued PP 46 of 2013 is because the potential tax revenue from the sector of UKM has not been explored to the fullest. By the required by the taxpayer related PP. No. 46 of 2013 uses several variables, namely taxes, taxes, taxes and tax benefits. The object of this research is the perpetrators of UKM (SMEs) in Makassar City who do 40 people using quantitative analysis and quantitative analysis. The result of this research indicates that the perception of justice tax has a significant effect as well as the most dominant variable affecting taxpayer compliance, taxability perception has a significant adverse impact on taxpayer compliance, tax perception simplicity has no significant impact, taxpayer's judgment is not valid in testing. The overall coefficient of determination contributes 26.5%.


INTRODUCTION
In 2013 the business circle was struck by the new tax rules, namely Government Regulation no. 46, 2013 on taxation laws among SMEs 1 .The new tax regulation is claimed to facilitate tax payments by taxpayers in Indonesia, especially the primary target of this Government Regulation is among SMEs (Small and Medium Enterprises) 2 . In some socialisations by the Directorate General of Taxation, illustrations are often given that this regulation should be more acceptable to SMEs because previously taxpayers are charged 25% of net profit with a static calculation with a profit margin of 7%. The above illustration certainly looks correct but provided that the net profit margin is 7%. But what happens when the SME business has a profit margin of only 2%, so this makes a lot of start-up companies | to be worried 3 . Because it has become common knowledge, the start-up has a reasonably long payback rate. If we simplify, most start-ups have to go through a period of loss for several years until they can make a profit.
Government Regulation no 46 of 2013 is driven more by the spirit to facilitate the Director General of Taxes in enforcing tax rules, especially for taxpayers who avoid obligations 4 . Tax as an obligation to surrender a portion of wealth to the State treasury due to a circumstance, event, and act which gives a specific position, but not a punishment, according to the rules established by the government and may be imposed, but there is no reciprocal service from the state directly, to foster general welfare 5 . In (UU. No. 17 Tahun 2000) explain that Tax is a compulsory contribution to a State which is owned by an individual or a coercive body under the Act, without obtaining direct remuneration and used for the State for the highest possible prosperity of the people. Other than that 6 . Taxpayer segmentation classified as tax subjects in PP 46 is very large, so it can provide opportunities for the community to contribute in the implementation of the state, as well as foster voluntary compliance in paying taxes 7 . Taxpayer compliance is a condition in which the taxpayer fulfil all tax obligations and exercises his taxation rights 8 . But on the other hand, PP no 46, in 2013 has a less precise spirit, especially regarding "fairness" where the amount of tax is determined in stages by the income of the taxpayer concerned 9 . There are two tax functions, namely budgetary function (state financial resources) and regulated functions. Type of Taxpayer compliance by 10 is a formal Compliance is a situation where the taxpayer fulfills the obligation formally in accordance with the provisions of the tax law and material compliance is a condition where the taxpayer substantively / essentially perform all the requirements of taxation material that is in accordance with the content and.can also include formal agreement. For example, the time limit for the submission of

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The plan to make WKH 60( ¶V as the focus or target of taxation has been heard since mid-2011 11 . At that time data sources showed that MSME accounts for 61 per cent of Gross Domestic Product, but its contribution to total tax revenue is only 5 per cent. Therefore strong allegations that the issuance of PP 46 of 2013 is because the potential of tax revenues from the sector of UMKM has not been maximally explored 12 .
Judging from the concept of fairness in the taxation (equity principle), the imposition of Final Income Tax is not by justice because it does not reflect the ability to pay (ability to pay). Fair taxation is that the higher the income, the higher the taxes to be paid. This is called vertical equity or vertical equity 13 . In PP 46 of 2013 is also an adverse effect (disincentive) for growth start-up in Indonesia. The main reason is that many start-up innovations are "realtor services," such as re-sellers such as Bukalapak, Tokopedia, Lazada which mostly connect only sellers and buyers 14 . Where if calculated in turn can be seen as huge income, but with a small margin 15 , 16 . The enactment of Government Regulation No. 46 of 2013 which requires entrepreneurs, including SME ¶s, to be subject to a tax of one per cent (0,5%) of total gross/gross income of each income. But in fact, until the end of 2017, the implementation of this policy was far from the fire because of up to last year from about 59 million perpetrators of SME ¶s in Indonesia, who pay taxes only 397,000 60( ¶V actors 17 . In 2017, the Fiscal Policy Office (BKF) of the Ministry of Finance revealed that the review of changes in the calculation of Income Tax Rate (PPh) in the form of final tax rate or not, is still being discussed together with the Directorate General of Taxation (DGT), especially regarding the implementation of Government Regulation No. 46 year 2013 18 in . Therefore, the occurrence of a lot of polemic in the midst of business actors, then Finance Minister Sri Mulyani proposed a revision related to PP. No. 46 the year 2013. A review of the Government Regulation by reducing the amount of tax payment from 1% to 0.5% 19 . And now the regulation was applied from 1% to 0,5% at Juli 2018. It aims not to burden business actors and create a win-win solution and the principle of "Fairness" by the government and also for the business actors themselves. Further in this background, for the simplicity of tax in PP. No. 46 the year 2013 as intended, the imposition | of the tax rate shall apply only to its turnover value of not more than IDR. 4.8 billion in one year, meaning that if the taxpayer has a turnover of more than IDR. 4.8 billion in one year, it shall be subject to the tax base by general provisions of Income Tax. The simplicity of the tax is that in completing the charge, payment can be done at the Bank or post office or using the e-billing system. For the simplicity of charge in the form of tax reporting, the taxpayer may report by himself no later than 20 days before the tax period expires, or the taxpayer is deemed to have published his tax based on the date of validation of his tax deposit. Therefore, this study led to the collecting of several previous research results that empirically stated that the understanding of PP. No. 46 the year 2013 has a positive and significant effect on taxpayer compliance in their tax reporting, as some researchers say 20,21,22,23,24 states that the perception of the simplicity of tax affects the satisfaction and compliance of taxpayers, states that the knowledge of tax utilization affect taxpayer satisfaction and respect 25 , Novandini and Hasana indicates that the judgment of tax utilization change taxpayer satisfaction and compliance, says that the perception of convenience affect taxpayer satisfaction and respect 26 . in the results of his study states that the tax justice has a significant effect on taxpayer compliance .
Objectively in this study is to test the dominant factor on implementation rather than Government Regulation no. 46 the year 2013 on taxpayer compliance of SME actors from the aspects of tax justice, ease of tax reporting, and simplicity in tax reporting.

METHOD
This study used a sample of 40 SMEs in Makassar City selected randomly from 15 districts 27 . Methods of data collection using questionnaires with scale measurement using

a. Distribution of Frequency
A total of 40 respondents of SMEs sampled in this study consisted of several categories of business types composed of 4 types of business of clothes/clothes, consisting of 6 kinds of fashion category, one business group engaged in the production of ready-toeat seasonings, and 1 for the type category of souvenirs. While involved in the type of business batik and equipment consists of 5 SMEs, 9 SMEs involved in the food business and 3 SMEs engaged in the kind of catering business, a group of companies involved in printing and 6 SMEs been been involved in handicrafts/handicraft. Further data on data of SME respondents will be described more detailed again based on the distribution table of respondents gender and age level of respondents. The distribution of respondents by sex and age as below.

| b. Validity Test
To see the correlation value can be known through the amount of Pearson correlation. The amount of correlation test between variables is as follows:

c. Reliability Test
Reliability value can be seen based on Cronbach alpha value pursued above> 0.5.
The data reliability test is as follows:

d. Normality Test
Normality test is one of the classical assumption tests that must be fulfilled. Data is normally distributed if the value of Asymp Sig. > 0.05. The normality test of this research is as follows:

e. The determinant of Correlation Matrix Test
The correlation matrix is stated between interrelated variables if the determinant is worth closer to the value 0. The test determinant of correlation matrix as follows:

f. Kaiser Mayer Olkin Measure of Sampling (KMO)
Kaiser

g. Measures of Sampling Adequacy (MSA)
Testing all correlation matrix (correlation between variables), as measured by Bartlett Test of Sphericity or (MSA). The MSA requirement value must be above 0.5 The MSA value on the interpretation of the results of this study is as follows:

h. Resume of Factor Analysis (Communalities)
Communalities show the number of the variance in each variable to be taken into account. Commonalities are the relative variance in each variable taken into account by all components or factors. For primary component extraction, this is always equal to 1.0 for correlation analysis. Communalities extraction is the relative variance in each variable that is taken into account by the component. The value of Communalities on factor analysis of this study is as follows:  All percentage values of variance are above 1 (Initial Eigenvalues> 1) these four indicators when summed can explain the variable of 100%.

j. Loading Factors
The loading factor value shows how much a variable correlates with the factor to be established. The loading factor value on statistical test result is as follows: .581 Table 19 above shows that in component 1, the taxability perception of the correlation value is 0.828> 0.5, the perception of the simplicity of the correlation value tax is 0.812> 0.5.
While taxpayer compliance is in component 2 with a correlation value of 0.911 and the perception of tax justice is also in component 2 with a correlation value of 0.581. So it can be concluded the member of each factor is: x Factor 1 = X2 and X3 x Factor 2 = X1 and Y The benefit variable is not visible and is not counted in this test because the variable is declared invalid in the previous MSA test.

k. Hypothesis Test
At this stage is in addition to factor analysis is also to determine whether the factors that have been tested and has a correlation as a construct factor whether significant or not, as well as to test the hypothesis. Here is the hypothesis test: In table 20 of the hypothesis test as a follow-up test rather than factor analysis can be expressed some test results as follows: 1

l. The coefficient of Determinant Test (R 2 )
The coefficient of determination is the test result to see how much influence of the test variable to the dependent variable. The value of determination coefficient on the results of statistical tests are as follows: The principle of justice in the laws of taxation legislation and the case of its implementation must be held firmly, even if the truth is very relative.
For tax collection not to cause any obstacles or resistance, the tax collection must meet the following requirements: (1) Tax collection must be fair (Terms of Justice

The convenience of tax has a significant adverse effect on tax compliance
The results of statistical tests state that the perception of taxability are having a significant impact on taxpayer compliance, but the effect is adverse or indirect. Provision of tax is mandatory as a citizen as stipulated in the Act, meaning that even though tax facilities have been adequate and made tax payments assessed easier but regarding the application of tax system PP. No. 46 the Year 2013, the perception of taxability is significant, but it does not affect indirectly.
Tax administration needs to be simplified to provide convenience and will be able to influence taxpayer compliance. The simplification of tax administration is applied by stipulating Government Regulation Number 46 the Year 2013. It is shown by the consideration was taken that it is necessary to give a treatment of the provisions concerning tax administration in the case of depositing and reporting the income tax payable.
Taxpayers no longer need to submit SPT Period but with a condition to keep doing the calculation and the correct deposit.

The simplicity of taxes has no significant effect on tax compliance
The

Tax benefits have no significant effect on tax compliance
Benefit perception is not valid on MSA testing, so it is deleted in the further test, and it is concluded that the judgment of tax benefit has no significant effect. While in hypothesis 5 which states that the knowledge of tax benefits is the most dominant variable effect is not substantial results. Perceptions of tax justice which is the most dominant dimension affect taxpayer compliance.