INDONESIA TAX SIMPLIFICATION INDONESIA MICRO-SMALL-MEDIUM ENTERPRISE TAKES ON GOVERNMENT REGULATION NO. 23 YEAR 2018 AND GOVERNMENT REGULATION NO. 46 YEAR 2013 VERSUS NORMS CALCULATION AND GOVERNMENT TAX AUDITS

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Daryanto, Wiwiek Mardawiyah and Surjadi, Christian (2020) INDONESIA TAX SIMPLIFICATION INDONESIA MICRO-SMALL-MEDIUM ENTERPRISE TAKES ON GOVERNMENT REGULATION NO. 23 YEAR 2018 AND GOVERNMENT REGULATION NO. 46 YEAR 2013 VERSUS NORMS CALCULATION AND GOVERNMENT TAX AUDITS. South East Asia Journal of Contemporary Business, Economics and Law, 21 (1). pp. 22-31. ISSN 2289-1560

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Abstract

In order to maintain the high GDP growth and remain competitive, the government of Indonesia needs to go hand-in-hand with companies to support the nationwide outcome while still retaining the business interest for each of the companies. Although in practice, the government regulation that aimed at making companies ease in terms of doing business, sometimes maybe backfired and produce uncertainty among the business owners. It is even especially vital for the government of Indonesia to support Micro-Small-Medium Enterprise (MSME) companies, seeing as most of the business operations are dominated by them and approximately accounting the 60% of Indonesia’s GDP. MSME in Indonesia has three options to do their tax returns, one is by Law, using Article 17 of Income Tax Law, the second is by a Norms Calculation, and the last one is by the Government Regulation Number 23 the Year 2018. This study specifically aimed to discuss the impact of Government Regulation Number 23 the Year 2018 (PP23) with its implementing regulation in the Ministry of Finance (MoF) Implementing Regulation Number 99 the Year 2018 juncto. Government Regulation Number 46 the Year 2013 (PP46) that is on ‘paper,’ purposing themselves to help the MSME role in terms of formal economy practice and ease of the business. The research is hoping to answer which government regulation MSME prefers between PP23, PP46, and Norms. Moreover, to give out a small picture on how willing MSME to pay their due taxes concerning tax audits.

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Research And Community Empowerment > Journals
Depositing User: Dr. Wiwiek Mardawiyah Daryanto
Date Deposited: 17 Nov 2020 02:45
Last Modified: 21 Dec 2021 04:31
URI: http://repository.ipmi.ac.id/id/eprint/937

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