Kenapa Wajib Pajak UMKM Enggan Membayar Pajak Penghasilan?
Sign Up to like & getrecommendations! Published in 2020 at "European Journal of Anaesthesiology"
DOI: 10.24843/eja.2020.v30.i06.p17
Abstract: To boost tax revenues from the SMEs sector, the government has reduced the income tax rate for SMEs through the issuance of PP Number 23 of 2018. Nevertheless, in some regions, the tax revenues from… read more here.
Keywords: tax revenues; tax; kenapa wajib; pajak ... See more keywords
Determinants of Individual Taxpayers’ Compliance in Indonesia: A Meta-Analysis
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DOI: 10.33312/ijar.332
Abstract: Abstract: This research presents a meta-analysis towards 31 studies regarding the tax compliance in Indonesia from 2010- 2015. This study examined the influence of the tax's service quality, tax knowledge, taxpayer awareness, tax socialization, tax… read more here.
Keywords: tax; compliance indonesia; pajak; wajib pajak ... See more keywords
Presumptive Taxation Scheme: Its Impact On Tax Expense and Taxpayer’s Compliance
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DOI: 10.33312/ijar.346
Abstract: Abstract: The presumptive taxation scheme under the Government Regulation 46 of 2013 are available for certain taxpayers who earn income from the business with a gross turnover of no more than Rp4,8 billion per year.… read more here.
Keywords: tax; pajak; wajib pajak; presumptive taxation ... See more keywords