With the issued Government Regulation (PP) No. 46 Year 2013 on the final tax that specifically apply to businesses small and medium businesses and certain businesses, which regulates the treatment of Income Tax (PPH) final that has gross income derived by the taxpayer from the business the amount of up to USD 4.8 billion in one year, quite worn Final Income Tax 1% each month. Data from the Tax Office Primary Kramat Jati 2016, the amount of taxpayer's gross income certain categories of business 4804, then the number of the individual taxpayer 4,371 people. of the data Taxpayer SMEs is appropriate to implement Government Regulation No. 46 Year 2013 on Income Tax Final 1% of the calculation of gross income each month, so that the taxpayer can get the facility of Final Income Tax, to apply for a certificate of free (SKB) on deduction / collection of tax at the Tax Office Kramat Jati registered as a Small Business Tax Payer.
Keywords: government regulation, PPH Final, Small Medium Enterprise

Laporan Data Penerimaan Pajak dan Wajib Pajak, 2015. Kantor Pelayanan Pajak Pratama Kramat Jati

Laporan Data Usaha Mikro Kecil dan Menengah, 2015. Kementerian Koperasi dan UMKM RI

Laporan Anggaran Pendapatan Belanja Negara (APBN), 2016. Kementerian Keuangan

Peraturan Menteri Keuangan (PMK) Nomor: 197/PMK.03/2013 tentang pengusaha kecil pajak.

Peraturan Pemerintah No 46 Tahun 2013, tentang Pajak Penghasilan atas Penghasilan dari usaha yang diterima atau diperoleh Wajib Pajak yang memiliki peredaran tertentu.

Soemitro, Rohmat, 1992. Dasar Dasar Hukum Pajak. Penerbit Eresco. Bandung

Undang Undang Nomor 20 Tahun 2008 tentang Usaha Mikro Kecil dan Menengah

Undang Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan