Kenapa Wajib Pajak UMKM Enggan Membayar Pajak Penghasilan?
To boost tax revenues from the SMEs sector, the government has reduced the income tax rate for SMEs through the issuance of PP Number 23 of 2018. Nevertheless, in some regions, the tax revenues from the SMEs sector have, unexpectedly, decreased. The purpose of this study is to investigate the reason...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | Indonesian |
| Published: |
Universitas Udayana
2020-06-01
|
| Series: | E-Jurnal Akuntansi |
| Online Access: | https://ojs.unud.ac.id/index.php/Akuntansi/article/view/59616 |