Influence of Internal and External Factors of Implementation of Government Regulation on MSME Taxpayer Compliance

Andayani, Endro and Rulandari, Novianita and Prasetyo, Aji (2018) Influence of Internal and External Factors of Implementation of Government Regulation on MSME Taxpayer Compliance. In: Proceedings of the 1st International Conference on Science and Technology in Administration and Management Information, ICSTIAMI 2019, 17-18 July 2019, Jakarta, Indonesia.

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Abstract

In order to increase state revenue, the Government is exploring the taxation sector for Micro, Small and Medium Enterprises / MSMEs which are located in shopping centers, due to the low compliance of MSME taxpayers. In July 2018, a Government Regulation was issued to replace the previous regulation,

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 14:02
Last Modified: 17 Apr 2026 09:21
URI: http://eprints.eai.eu/id/eprint/32909

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