PENGENAAN PAJAK PENGHASILAN UNTUK USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI INDONESIA

LIM, SETIADI ALIM and INDRAWATI, LILIK (2014) PENGENAAN PAJAK PENGHASILAN UNTUK USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI INDONESIA. 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: 27 Feb 2018 04:31
URI: http://repository.ubaya.ac.id/id/eprint/31755

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