The Implication of Vat Regulation to Tax Revenues: the Case of Small Retailer in Indonesia
According to the VAT Act the category of small enterpreneur is an entrepreneur who attempts the circulation does not exceed 600 million rupiah, while according to the Income Tax Act is a business entrepreneur who has the total of revenues no more than 4.8 billion rupiah. The small retaillers with sa...
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| Format: | Article |
| Language: | English |
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Bina Nusantara University
2013-05-01
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| Series: | Binus Business Review |
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| Online Access: | https://journal.binus.ac.id/index.php/BBR/article/view/1043 |