MSME Tax Implementation on MSME Taxpayer Compliance

Sumardi Adiman ; Miftha Rizkina
Proceeding. of The International Conference on Bus... 📅 2023 Vol 1, No 1 🔗 DOI: 10.56444/icbeuntagsmg.v1i1.503
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
How to Cite

Sumardi Adiman & Miftha Rizkina (2023). MSME Tax Implementation on MSME Taxpayer Compliance. Proceeding. of The International Conference on Business and Economics, 1(1). https://doi.org/10.56444/icbeuntagsmg.v1i1.503

Sumardi Adiman; Miftha Rizkina, "MSME Tax Implementation on MSME Taxpayer Compliance," Proceeding. of The International Conference on Business and Economics, vol. 1, no. 1, 2023.

Sumardi Adiman; Miftha Rizkina. "MSME Tax Implementation on MSME Taxpayer Compliance." Proceeding. of The International Conference on Business and Economics, vol. 1, no. 1, 2023.

Sumardi Adiman; Miftha Rizkina. "MSME Tax Implementation on MSME Taxpayer Compliance." Proceeding. of The International Conference on Business and Economics 1, no. 1 (2023).

Sumardi Adiman & Miftha Rizkina (2023) 'MSME Tax Implementation on MSME Taxpayer Compliance', Proceeding. of The International Conference on Business and Economics, 1(1). doi: 10.56444/icbeuntagsmg.v1i1.503.

Sumardi Adiman; Miftha Rizkina. MSME Tax Implementation on MSME Taxpayer Compliance. Proceeding. of The International Conference on Business and Economics. 2023;1(1).

Artikel Terkait

From Institutional Sustainability to Human Behavioral Engagement: An Adaptive Governance Perspective in the Mining Sector – A Literature Review

Ansari, Majid; Englishtina, Inti; Dwi Putranti, Honorata Ratnawati

The Influence of Digital Leadership and Digital Culture on Organizational Performance thru Techno-Work Engagement at the Immigration Office Class I Special Check Point Semarang

Efrilia, Marisa; Viviorini; Sugiyarti, Gita

The Influence of E-Marketing Capability and Customer Engagement on SME Marketing Performance with Customer Trust as an Intervening Variable

Hui Nee, Au Yong; Sugiyarti, Gita; Mardiyono, Aris

Transformational Leadership and Work-Life Balance on Job Satisfaction: The Mediating Role of Employee Engagement

Puspita, Arum; Hui Nee, Au Yong

The Moderating Role of Leadership Support in Transformational Relationships Digital and Organizational Innovation towards Sustainable Performance

Nadhif Faishal, Agus; Rosabilla, Moudy

Human Resource Reform and Transformational Leadership As a Determinant of Employee Professionalism: Analysis of the Role of Resistance Towards Change in Public Organizations

Ika Retno Widiani, Elisabeth; Kurnia Damayanti, Ima
Tren Sitasi Jurnal