This study aims to determine the effectiveness of the policy Taxation 1% tax on final for Micro, Small and Medium Enterprises (SMEs), as well as identifying factors that influence the realization of such tax.
SMEs is a business sector, has a very strategic role in the national economy and contribute to the acquisition of sufficient Gross Domestic Product (GDP) and Gross Naional Product (GNP). At the time of monetary crisis hit Indonesia in 1997-1998 SMEs do not experience significant barriers in operation, SMEs possess strong durability of the globalization of the economy.
This study used a questionnaire distributed to perpetrators of Micro Small and Medium Enterprises in the Surakarta area of 200 questionnaires with a response rate of 96.5%. The analysis tool used is the difference test to determine differences in the target and the realization of tax revenue and a 1% final regeresi analysis to examine the effect of the factors thought to affect 1% of income tax revenue derived from SMEs. The study is expected to contribute positively to both higher education institutions in terms of complement and enrich the science of entrepreneurship, as well as for the SMEs in order to provide information for the business activities of stakeholders (stakeholders) and can be used as a reference for further research.
Keywords: Effectiveness, Tax Pengasilan and SMEs