ANALISIS PENERAPAN PP 23 TAHUN 2018 PADA WAJIB PAJAK UMKM (STUDI DI KANTOR PELAYANAN PAJAK PRATAMA MAKASSAR UTARA)

Autor:	Memi Pratiwi Am, Fadliah Nasaruddin, Syamsu Alam
Rok vydání:	2021
Předmět:	Service (business) Data collection Computer science business.industry Accounting Taxpayer business Tax administration Tax rate
Zdroj:	INVOICE : JURNAL ILMU AKUNTANSI. 3:44-53
ISSN:	2714-6340 2714-6359
DOI:	10.26618/inv.v3i1.4972
Popis:	The purpose of this re search is to analze identify application PP No. 23 Year 2018 on Taxpayer MSMEs on Tax Service Office Pratama North Makassar.The data required in this study is primary data and secondary data. Data collection methods used in this study is the interview and documentary. Data analysis techniques used by kualitative analysis. The results showed that the implementation of PP No. 23 Year 2018 on Taxpayer MSMEs on Tax Service Office Pratama North Makassar has been going well and is in accordance with the principles of tax collection. The lowered tax rate to 0.5%, cheap tax administration and easy deposit procedures illustrate the implementation of the principles of equality, certainty, convenience and economy. Keyword : PP No. 23 Year 2018 , Taxpayer , MSMEs
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::c0e1060c01adfbcd2de5a7c74449d636 https://doi.org/10.26618/inv.v3i1.4972 Zobrazit plný text záznamu