SUMMARY

Rany Desy Kurniasari, 2019. Analysis of Perceptions of Creative Economy

Industry Actors Against the Implementation of Final Income Tax According
to Government Regulation No. 23 of 2018 (Study of Three Culinary, Fashion
and Craft Subsectors in Malang City), Brillyanes Sanawiri, S.AB, M.AB .

The Creative Economy Agency (Bekraf) considers that the Creative

Industry sector in the city of Malang has enormous potential to be able to continue
to be developed and considered to be highly competitive. Based on the three sub-
sectors of the Creative Economy Industry which dominate the national economy,
namely Culinary, Fashion, and Crafts, the potential tax that will be obtained by the
state is also very large. The government in this case has issued a policy to cut the
final income tax (PPh) for small and medium enterprises (SMEs) from 1% to
0.5%. The tax cuts for SMEs are contained in Government Regulation (PP)
Number 23 of 2018.

This study aims to determine the perceptions of Creative Economy

Industry players on Government Regulation no. 23 of 2018 in accordance with the
tax function as a Regular Function seen from the policy changes to the new
regulations and tariffs that apply, and to determine the perceptions of the Creative
Economy Industry players on the government's objective to implement
Government Regulation no. 23 of 2018 in accordance with Adam Smith's
principles seen from the government's efforts to facilitate tax obligations by
providing a certain period of time and justice to taxpayers who have certain gross
circulation that has been able to do bookkeeping so that taxpayers can choose to
be subject to Income Tax under the Income Tax Law.

Based on the results of this study, it can be concluded that the perpetrators
of the Creative Economy Industry in Malang City consider PP No. 23 of 2013 to
be in accordance with the Regular Function seen from the policy of regulatory
changes and changes in tariffs. Whereas the government's aim to implement a
policy that is guided by Adam Smith's principles is seen from the government's
efforts to facilitate taxation obligations, some businesses that have long felt
normal. But if viewed from the fairness of the regulations, they consider that it is
fair because PP No. 23 of 2018 is only of the same nature as has been determined.
In relation to the socialization carried out by the Directorate General of Taxes,
according to the three sub-sectors it is very lacking because basically the Creative
Economy Industry is filled with young people or millennial generation who access
anything from social media.

Keywords: Government Regulation no.23 of 2013, Regular Function, Adam

Smith's Principle, Creative Economy Industry.

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