COMPARISON ANALYSIS OF TAX INCOME OF CLAUSE 25 OF SMALL, MEDIUM, AND MICRO BUSINESS UPON GOVERNMENTAL REGULATION 23 ABOUT TURNOVER (A case study in Orlando Pizza Small, Medium, and Micro Business Surabaya)

Small, Medium, and Micro Business of Orlando Pizza Surabaya is food business that is built since 2013. This pizza is liked by many circles in Surabaya area and around it. Besides that, Orlando Pizza sells the products by online and offline. The lovers are generally from circles of lecturers, students, and Surabaya people generally by various kinds of toppings. Sometimes, Orlando Pizza Surabaya together with the sales, it achieves turnover around Rp 15,000,000 per month, so therefore, about the taxation entity, Orlando Pizza Surabaya wants to compare between using report of Income Tax 25 of Small, Medium, and Micro Business or using clause of Income Tax 23 i.e. 1% from turnover. Based on the case above, one that becomes measure/method according to Yaana (2018) she explained it becomes 0.5% from turnover, therefore, I as a researcher wants to use this research as comparison reference and it can be made as example by other Small, Medium, and Micro Businesses about comparison entity between using financial report entity and entity compared as follows.


Introduction
Small, Medium, and Micro Business of Orlando Pizza Surabaya is food business built since 2013 in which this Pizza is began to be liked by many circles in Surabaya area and around it. The company is an organization with a specific goal to be achieved in an effort to meet the interests of its members Afrizal ( 2017) Besides that, Orlando Pizza Surabaya sells the products by online and offline, the lovers are generally from circles of lecturers, students and Surabaya people generally by various kinds of toppings. Subsystems and components in SPM should support each other so that organizational goals can be achieved because it can be affected by internal and external factors.Afrizal et al (2016) Sometimes, Orlando Pizza Surabaya, together with the sales, it achieves turnover around Rp 15,000,000 per month, The need to share information has increased so much that Information Systems have become an important advantage Afrizal (2014) therefore, in the case of taxation entity, Orlando Pizza Surabaya wants to compare between using financial reports or using Financial Ministry [2011] that explained about clause 31 E i.e. by issuing Governmental Regulation number 46 about 0.5% from turnover, so I as a researcher wants to use this research as comparison reference and it can be made as example by other Small, Medium, and Micro Businesses about comparison entity between using financial report entity and entity compared as follows: Income Tax As an example of Calculation, according to Syahdan (2013), he exemplified calculational technique, for example RHS Ltd has computer sale business based on the bookkeeping records between January to December in 2016 shows turnover as Rp 4.000.000.000,00. Therefore, upon the income that will be accepted by RHS Ltd in 2017, in this case, it will be charged by final tax income as 1% each month, because RHS Ltd turnover in Tax Year 2016 is not more than Rp 4.800.000.000,00. In other sides, for example in period of January 2017, if RHS Ltd has turnover as Rp 800,000,000, so RHS Ltd must deposit Final tax Income as 1% x Rp 800.000.000 = Rp 8.000.000 at the latest on 15th February 2017. Turnover of 2016 is more than Rp 4,800,000,000 and in other case, really in period of January to December 2017, RHS Ltd gets the total turnovers as Rp 6,000,000,000

Small, Medium, and Micro Business Tax
According to Yuana Sutyowati (2018) Deputy of Ministry Field of Costing Cooperation and Small, Medium, and Micro Business, she explained about tax tariff of Small, Medium, and Micro Business of 0.5 percent. Besides that, the tax validated to Small, Medium, and Micro Business is also valid in cooperation entity. By issuing Governmental Regulation Plan valid until the end of 2019. So in this case through many meetings about deharmonization and this meeting is followed by Financial Ministry [Tax]. In Fiscal Policy, delivered according to Tax General Directorate through Cooperation Ministry and Small, Medium, and Micro Business and Association of Small, Medium, and Micro Business, tariff of final Tax income determined by Governmental Regulation Plan is as 0.5 percent, determined on 3rd June 2018.
In other sides, Cooperation Ministry and Small and Medium Business in the letter of Cooperation Minister and Small and Medium Business in 2017 show that the value of final tax income tariff showed by Governmental Regulation number 46 in 2013. In other sides, Syahdan [2013] also explained if it is still assumed as very burdensome, so it will be decreased to be 0.25 persent in 2020. Whereas, for temporarily, final tax income of Small, Medium, and Micro Business that begins from 1% to be 0.5 percent from turnover, it has not been optimized. The second, according to Yuana Sutyowati (2018), about Governmental Regulation Plan is some policy about time limit or called by sunset clause by Taxpayer of Small, Medium, and Micro Business. In this case, it consists of about the step of four years for Taxpayer of councils in the forms of business entity [cooperation, ltd, and firm], in this case, there is limit about 3 years for Taxpayer of Co. Ltd Council in the establishment, and in the time of seven years for individual taxpayer. So, in this case, sunset clause experiences development from Laws Number 36 in 2008 to be one that refers to Tax Income of Clause 17,".

Tax Income Calculation of Clause 25
Tax Income of Clause 25 according to Triastuty (2018) is regulating about Council Tax Income as 25% calculated from income statement, and Tax Income of Clause 25 will be calculated from annual calculation entered to Annual Notification Letter. And it will be calculated from tax time in the year before. It means in this case, it explains about the income in this year is derived from the period of year time before. In other side, there are differences among conditions when tax time ends, so the difference will be paid in the end of the year or this case will be called by tax income of clause 29, because the difference shows more payment, if the condition like this is called by restitution, so it can be said by demands in payment excesses. In other sides, that in the installment payment of the tax, in this case, it involves about Tax and Income Annual Notification Letter that contains Tax Income of Clause 21, 22, 23 and Clause 24, and it will be divided by 12 months in one year. For example: Using Annual Notification Letter in year/period of 2016 i.e. Income Tax according Individual Entrepreneurs Certain Taxpayers of installment payment for each month.
General tariff according to Tax income of Clause 25 of Individual Entrepreneurs Certain Taxpayers is showed by tariff of 0.75% from gross circulation for each month from the deal of business place. If the tax is not non-final, so it will be credited in the end of tax year or in the meaning of 12 months, the formula i.

Conclusions and Suggestions 5.1 Conclusions
Based on the data analysis results that use Descriptive Statistical Test, so it is conducted discussions, so the conclusions from this research about "Comparison Analysis of Tax Income of Clause 25 Of Small, Medium, Macro Business Upon Governmental Regulation 23 About Turnover and also based on the problem formulation, so the analysis model is as follows: