📅 07 March 2023
DOI: 10.56444/icbeuntagsmg.v1i1.503
MSME Tax Implementation on MSME Taxpayer Compliance
Proceeding. of The International Conference on Business and Economics
Universitas 17 Agustus 1945 (UNTAG) Semarang
📄 Abstract
This study aims to determine how the level of compliance of MSME taxpayers after the change in PP No. 46 of 2013 to PP No. 23 of 2018. This research uses a descriptive qualitative approach with data collection techniques using interview and questionnaire methods using primary data. The results showed that almost some MSME already know the MSME tax regulations, both the old and the new regulations, so that MSME actors can understand the sanctions imposed on MSME and can affect the growth rate of MSME taxpayer compliance.
🔖 Keywords
#PP No. 46 of 2013
#PP No. 23 of 2013
#MSME
#Tax Compliance
ℹ️ Informasi Publikasi
Tanggal Publikasi
07 March 2023
Volume / Nomor / Tahun
Volume 1, Nomor 1, Tahun 2023
📝 HOW TO CITE
Sumardi Adiman; Miftha Rizkina, "MSME Tax Implementation on MSME Taxpayer Compliance," Proceeding. of The International Conference on Business and Economics, vol. 1, no. 1, Mar. 2023.
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