Full Description

Cataloguing Source LibUI ind rda
Content Type text (rdacontent)
Media Type unmediated (rdamedia); computer (rdamedia)
Carrier Type volume (rdacarrier); online resource (rdacarrier)
Physical Description x, 54 pages : illustration ; 28 cm + appendix
Concise Text
Holding Institution Universitas Indonesia
Location Perpustakaan UI, Lantai 3
 
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Call Number Barcode Number Availability
T54760 15-21-940871033 TERSEDIA
No review available for this collection: 20502009
 Abstract
Penelitian ini mencoba menilai pengaruh penerapan tarif tunggal (penurunan tarif pajak) terhadap peningkatan kepatuhan Wajib Pajak Usaha Mikro, Kecil dan Menengah (UMKM) melalui penerapan Peraturan Pemerintah Nomor 46 Tahun 2013. Menggunakan metode probit unbalanced panel data, penelitian ini menganalisis pengaruh penerapan peraturan tersebut terhadap tingkat kepatuhan wajib pajak di Indonesia. Hasilnya menunjukkan bahwa penerapan Peraturan Pemerintah Nomor 46 Tahun 2013 mampu meningkatkan kepatuhan wajib pajak usaha mikro, kecil dan menengah di Indonesia. ...... This study attempts to estimate the effect of applying a single rate (reducing tax rate) on increasing tax compliance of Micro, Small and Medium Enterprise (MSME) through the implementation of Government Regulation No. 46 of 2013. Using probit unbalanced panel data, this study analyzes the effect of reducing tax rate in Indonesia. The results indicate that adoption of Government Regulation No. 46 0f 2013 (reducing tax tariff) is able to improve taxpayer compliance of MSME in Indonesia.