HUMAN RESOURCES EMPOWERMENT AND FINANCIAL MANAGEMENT OF BUMDES TOWARDS ECONOMIC IMPROVEMENT OF THE COMMUNITY OF SUKAJAYA VILLAGE, TAMAN SARI DISTRICT

Abstract

At this time being intensively carry out infrastructure development in various sectors, The goal is to encourage economic growth. To overcome this financing, the government relies on sources of state revenue One of them is tax revenue, Based on the 2019 APBN, Income Tax and VAT have the main contributions of 50.1% and 36.7%, respectively. The large contribution of taxation to the state budget, especially income tax, causes the government to continue to carry out tax reforms, one of them is in the form of maximizing the business sector that is not yet optimal in paying taxes, namely UMKM, by changing the imposition of income tax rates from 1% to 0.5%, this is regulated in Government Regulation Number 23 of 2018. This research aims to knowing the growth rate of the number of taxpayers UMKM and contribution rate of income tax article 4 (2) after the implementation of Government Regulation Number 23 of 2018 at KPP Pratama Cibinong. The type of research used is descriptive exploratory with case study research method. The type of data used is quantitative data in the form of UMKM taxpayer growth data, UMKM Income Tax revenue data, and data on receipt income tax article 4 (2),  qualitative data obtained by interviews with the KPP and UMKM. The analytical method used is descriptive analysis with interactive modeling as well as validity test, reliability test and different test (paired sample t-Test). The results of the analysis show a decrease in the growth rate of UMKM taxpayers by 5.19% after the implementation of Government Regulation Number 23 of 2018 and there was a decrease in the contribution of UMKM Income Tax receipts to Article 4 (2) Income Tax revenues of 1.8% with a very low category after the implementation of Government Regulation Number 23 of 2018 at KPP Pratama Cibinong.