COMPLIANCE OF MICRO SMALL MEDIUM ENTERPRISE TAX PAYERS TO GROSS REGIONAL DOMESTIC PRODUCT

Autor:	Yuli Nawangsasi, Inayati Nasrudin, Hilda Purnamawati
Rok vydání:	2018
Předmět:	Product (business) Finance Tax revenue Government business.industry Local government Accounting Tax Tax Payer Compliance Potential source Business Small and medium-sized enterprises Micro Small and Medium Enterprise Gross Regional Domestic Product Government Expenditures Micro-enterprise
Zdroj:	The International Journal of Business Review (The Jobs Review); Vol 1, No 2 (2018): The International Journal of Business Review. December 2018; 85-92
ISSN:	2621-413X 2621-7317
DOI:	10.17509/tjr.v1i2.12885
Popis:	Increasing the number of Micro Small and Medium Enterprise local government of Bandung is a potential source of income from the local tax sector to increase development an economic city of Bandung. This research is to describe the role of tax payer compliance rate on Micro Small and Medium Enterprise to increase the Gross Regional Domestic Product as measured by the increase government expenditures of finance development of Bandung city during period 2013 – 2016. The method of study is descriptive verificatif by using the analytical tool Two Stage Least Square. The result of the analysis indicates that compliance of micro enterprise tax payers will impact to increase the gross regional domestic product through the increased government expenditures sourced from local tax revenues.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ef07f0a2bc07424e6efe32ac89c5fed1 https://doi.org/10.17509/tjr.v1i2.12885 Zobrazit plný text záznamu