Jurnal Ekonomi, Bisnis, dan Humaniora
Vol 1 No 2 (2022): Produktivitas Ekonomi

SUDUT PANDANG WAJIB PAJAK UMKM TERHADAP KEWAJIBAN PERPAJAKAN PERATURAN PEMERINTAH NO 23 TAHUN 2018 (STUDI PADA UMKM DI KEMAYORAN JAKARTA PUSAT

Fungsiawan (Unknown)
Nurmadhani Fitri Suyuthi (Universitas Fajar)
RR Dian Anggraeni (Universitas Buddhi Dharma)
Adibah Yahya (Universitas Pelita Bangsa)
Intan Dyah Pravita (Universitas Tangerang Raya)

Article Info

Publish Date
07 Feb 2022

Abstract

This study aims to determine the effect of the MSME taxpayer's point of view on the tax obligations of government regulation no. 23 of 2018 (study on MSMEs in Kemayoran, Central Jakarta. This study uses a simple linear regression method by measuring the implementation of MSMEs by meeting the requirements required for taxation. MSMEs are not financial institutions.The results of this study indicate that if it is comprehensive from a mandatory point of view from taxation, from clear insight and knowledge up to 0.05%, the aspect of tax knowledge and mandatory value is the difference, there is no different reference regarding obligatory or taxation.

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Journal Info
Jurnal Ekonomi, Bisnis, dan Humaniora
Website

Abbrev

eksishum

Publisher

Universitas Tangerang Raya

Subject

Humanities

Description

Jurnal Ekonomi, Bisnis, dan Humaniora (EKSISHUM) terbit dua kali dalam setahun. Jurnal ini berisi kajian tentang bidang ilmu ekonomi, bisnis, humaniora, dan topik lain yang relevan. Tulisan ilmiah yang diterbitkan EKSISHUM dapat berupa artikel hasil penelitian empiris, review, maupun kajian ...