Owner : Riset dan Jurnal Akuntansi
Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023

Persepsi Industri Chalodo Sibali Resoe Terhadap Penerapan Tarif Pajak Pada UU No. 7 Tahun 2021

Adhe Widhiakusuma WL (Universitas Muhammadiyah Palopo)
Sofyan Syamsuddin (Universitas Muhammadiyah Palopo)
Sahrir Sahrir (Universitas Muhammadiyah Palopo)

Article Info

Publish Date
01 Apr 2023

Abstract

This study aims to determine the perceptions of the Chalodo Sibali Resoe Industry regarding the imposition of the new tax rate under the HPP Law, that is, if an individual MSME taxpayer has a gross turnover of less than Rp500,000,000.00 per year, the taxpayer is not subject to the MSME final PPh rate. The method used in this study uses qualitative methods, where the respondents of this study are accountants from the Chalodo Sibali Resoe Industry. After conducting research, the results obtained were that the Tax Service Office (KPP) had not conducted a thorough outreach and only discussed the applicable rates. Regarding the imposition of tariffs, it has a positive impact on the finances of the Chalodo Sibali Resoe Industry.

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Journal Info
Owner : Riset dan Jurnal Akuntansi
Website

Abbrev

owner

Publisher

Politeknik Ganesha Medan

Subject

Economics, Econometrics & Finance

Description

Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; ...