Taxpayer Perception, Implementation of SME’s Accounting, Self Assessment System and Income Level to Compliance with SME’s Taxpayers

Pramita, Yulinda Devi and Yuliani, Nur Laila (2018) Taxpayer Perception, Implementation of SME’s Accounting, Self Assessment System and Income Level to Compliance with SME’s Taxpayers. In: Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia.

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Abstract

The implementation of PP No. 23 tahun 2018 is a strategic step taken by the government in an effort to increase and optimize income tax collection. The reason behind the goal of the SME’s income tax policy is that the contribution of SME’s to the economy is very large, but the contribution of SME’s

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 14:38
Last Modified: 17 Apr 2026 07:55
URI: http://eprints.eai.eu/id/eprint/35703

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