| Autor: |
Utthavi, Wayan Hesadijaya, Abdi, I. Nyoman, Sumiari, Kadek Nita, Wirayana, I. Made Adhi |
| Předmět: |
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| Zdroj: |
International Journal of Research in Business & Social Science; Oct2023, Vol. 12 Issue 7, p323-331, 9p |
| Abstrakt: |
This study aims to analyze GR No. 55 of 2022 with regulations that have an impact on previous regulations. The analysis technique used is qualitative with several approaches. The qualitative descriptive approach analysis technique analyzes the comparison of GR No. 55 of 2022 and the Miles and Hubermen approach analysis technique is used in the policy study of GR No. 55 of 2022. Data collection techniques by collaborating literature study techniques with in-depth interviews with academic and practitioner informants. Main findings of the study identified that a significant change in GR No. 55 of 2022 is the regulation of benefit in-kind from non-taxable to taxable income. The determination of the value of benefit in-kind can create room for disputes due to differences in perceptions arising from the valuation of benefit in-kind based on the market price. This potential dispute becomes a reference for further regulation by the tax authority. The results of this study contribute to MSME taxpayers in fulfilling GR No. 55 of 2022 as an application of tax liability compliance. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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