Lim, Setiadi Alim and Indrawati, Lilik (2014) Pengenaan Pajak Penghasilan untuk Usaha Mikro, Kecil dan Menengah (UMKM) di Indonesia. BIP's Jurnal Bisnis Perspektif, 6 (1). pp. 1-23. ISSN 1979-4932
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Abstract
Groups of micro, small and medium enterprises (MSMEs) in many countries are generally low in having the level of compliance to pay taxes. The high level of non-compliance, among others due to the high compliance costs to be incurred by MSMEs to meet their tax obligations through the tax system standards applied by a country. To overcome this, many countries generally use a simpler tax system for MSMEs and are known as the presumptive tax system. In addition, given the large role of MSMEs to the national economy of a country, MSMEs are often given tax breaks and incentives. This paper aims to carry out a theoretical study of the application of the tax system applied to MSMEs in Indonesia.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | micro, small and medium enterprises, compliance cost, presumptive tax system |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Polytechnic > Diploma in Accounting |
| Depositing User: | Setiadi Alim 4236 |
| Date Deposited: | 27 Feb 2018 04:25 |
| Last Modified: | 09 May 2023 09:15 |
| URI: | http://repository.ubaya.ac.id/id/eprint/31755 |
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