PENERAPAN PP NO. 46 TAHUN 2013 MENGENAI PPh FINAL 1% DAN DAMPAKNYA PADA PENERIMAAN PAJAK DARI SEKTOR UMKM DI KOTA MALANG
This study was aims to describe the application of Regulation no. 46 of 2013 on the income tax final of 1% on MSMEs (Micro Small Medium Enterprises) and its impact on tax revenues from the SME sector in the city of Malang.

Data collection techniques used is questionnaires. A questionnaire was used to collect data regarding the information about understanding and awareness the about the obligations owner of MSMEs in the field of taxation, government regulations information of understanding for MSMEs about application of government regulation no.46 in 2013 and information about role of government in application taxation for SME. 

Data analysis technical is to tabulate the data from questionnaires, analyzing MSME income tax calculation, and apply the results of the analysis and then make conclusions. 

The results of the analysis are MSME owners understand the tax obligations that should be done, the owners of MSMEs do not have enough of understand the PP 46 in 2013, the socialization of the application of Regulation 46 of 2013 has not been felt by SMEs. 

Keywords: taxes, PP No. 46 of 2013, MSMEs