eMBeJi : Manajemen dan Bisnis Jurnal
Vol 1 No 2 (2015)

PENGARUH KETIDAKKEPATUHAN PAJAK PEMILIK USAHA KECIL

Rahayu, Yayuk Ngesti (Unknown)

Article Info

Publish Date
30 Sep 2015

Abstract

Objectives - Actor / small business owners play an important role in the system of taxation in Indonesia. This paper is intended to establish a framework to highlight the situation of small business owners and their impact from a psychological perspective.Methods / approach - as a framework to identify the characteristics of small business owners from the actual tax situation is felt by small businesses.Results - three key aspects that differentiate the perception that small businesses, small businesses tend to be more of a chance to disobey pay taxes, a lack of knowledge and understanding of regulations, taxation and small business difficulties if faced with the decision-making when experiencing a loss of business.  Keywords: Knowledge tax regulation, compliance and small businesse

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Journal Info
eMBeJi : Manajemen dan Bisnis Jurnal
Website

Abbrev

mbj

Publisher

Universitas Wisnuwardhana Malang

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Manajemen & Bisnis Jurnal menerbitkan artikel ilmiah dibidang manajemen, bisnis dan sangat menghargai pikiran-pikiran baru yang inovativ serta menantang untuk memicu lahirnya inovasi konsep dan praktik dibidang manajemen dan ...