Lestari, Dwi and Khinanti, Cahya and Hifnelda, Muthia (2022) Presumtive Taxation Scheme: Dampaknya Terhadap Beban Dan Kepatuhan Sukarela Wajib Pajak UMKM Di Sukoharjo. Universitas Muhammadiyah Surakarta.
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Abstract
The largest source of Indonesian state revenue comes from taxes which are one of the obligations of Indonesian citizens. Tax revenues collected from Indonesian citizens are used for national development and state financing with the aim of improving the welfare of the community. This type of research is a quantitative research with a descriptive approach. Data were obtained from MSMEs in Sukoharjo, Central Java. The existence of a presumptive taxation scheme can increase state revenues and create a comfortable environment for small entrepreneurs in paying taxes. Improving the taxation system, administration, and tax justice that affect taxpayer compliance in Indonesia Can provide an understanding of the impact of the presumptive taxation scheme on the burden and voluntary compliance of taxpayers. Can be used as consideration for the Directorate General of Taxes regarding the impact of the presumptive taxation scheme if it continues to be implemented in the MSME sector
| Item Type: | Other |
|---|---|
| Uncontrolled Keywords: | Taxes, MSMEs, presumptive taxation scheme |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Hanun Adlan |
| Date Deposited: | 26 Aug 2022 01:55 |
| Last Modified: | 26 Aug 2022 01:55 |
| URI: | http://eprints.ums.ac.id/id/eprint/104478 |
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