Pengenaan Pajak Penghasilan Untuk Usaha Mikro, Kecil Dan Menengah (UMKM) Di Indonesia
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 or MSMEs and are known as the presumptive tax system. In addition, given the arge 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.
Authors publishing in this journal agree to the following terms:
- The author retains copyright and grants the journal rights of first publication with the work simultaneously licensed under a Creative Commons Attribution ShareAlike License License that allows others to share the work with acknowledgment of the author's work and initial publication in BIP's: Journal of Business Perspectives.
- Authors may include separate additional contractual arrangements for non-exclusive distribution of the published version of the journal (e.g., submit to an institutional repository or publish in a book), with an acknowledgment of the original publication in this Journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their websites) before and during the submission process, as it can lead to productive exchanges, as well as citations of previously published work.
Each author is expected to complete the copyright process with a document of the originality of the manuscript, the templated document is below:
7.png)
6.png)
2.png)
