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All Journal Jurnal Manajemen & Keuangan Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Jurnal Kompilasi Ilmu Ekonomi (KOMPILEK) JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS JAIM (Jurnal Abdi Masyarakat) International Journal of Religious and Cultural Studies Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis
Ismayantika Dyah Puspasari
Universitas Nusantara PGRI Kediri
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : International Journal of Religious and Cultural Studies

 1 
The Dilemma of Taxation Law for Small Farmer Ismayantika Dyah Puspasari
International Journal of Religious and Cultural Studies Vol 2 No 1 (2020): International Journal of Religious and Cultural Studies
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2020.04.03

Abstract

The purpose of this research is: (1) to find out to what extent the Directorate General of Tax has fully disseminated to all levels of society, especially farmers, regarding the imposition of PP 23 of 2018 for farmers. (2) analyzing tax if farmers are not in the harvest period, which means they do not get income. (3) analyzing the risk of loss to farmers when in a famine. This research uses the descriptive qualitative approach in which the researcher criticized PP 46 of 2013 and PP 23 of 2018 based on the conditions in the field and was supported by various sources. The results of this study indicate that the community is increasingly uneasy with a variety of new regulations that corner, that the income of village farmers is uncertain every month. The application of this taxation regulation needs to be reviewed so that the existing rule does not burden small communities, especially for farmers.
Co-Authors Ahmad Faisal Efendi Anisa Utika Kurnia AYU EVIANA Cindy Kusumaning Ayu Putri Pamungkas Dian Kusumaningtyas Diyah Putri Febriani Dodi Kusuma Hadi S Dyah Ayu Paramitha Ellen Theresia Sihotang Fauji, Diah Ayu septi Fitri Kurniawati Insanun Sholechah Kiki Wijianti M. Ade Irawan Moch. Wahyu Widodo Moch.Wahyu Widodo Mohammad Ryan Fathoni Nugro Indah Panutur Rino Sardanto Sarlita Eka Yunita SIGIT PUJI WINARKO Tri Subekti Mei Kusumaning Putri Uswatun Hasanah Zulistiani, Zulistiani