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ANALISIS PERBANDINGAN PENERAPAN SELF ASESSMENT SYSTEM PRA DAN PASCA PEMBERLAKUAN PERATURAN PEMERINTAH NO. 46 TAHUN 2013

Rachmawati, Meita Oktaviani and Tjahjaning, Poerwati ANALISIS PERBANDINGAN PENERAPAN SELF ASESSMENT SYSTEM PRA DAN PASCA PEMBERLAKUAN PERATURAN PEMERINTAH NO. 46 TAHUN 2013. Publikasi Ilmiah.

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Abstract

Taxes are a necessary part of the State. Tax implemented in the course based on the rules set by the Government. This study aims to compare the implementation of SME tax obligations before and after the imposition of Government Regulation No. 46 In 2013 Comparisons were made from the standpoint of taxpayer obligations. Obligation undertaken begin aspect of the calculation process, depositing, and reporting. The results obtained from this study is the aspect of the perceived benefits and disadvantages of SMEs by the taxpayer after the enactment of this Government Regulation

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Faculty / Institution: Fakultas Ekonomika dan Bisnis
Depositing User: Fakultas Ekonomi
Date Deposited: 08 Nov 2022 02:55
Last Modified: 08 Nov 2022 02:55
URI: https://eprints.unisbank.ac.id/id/eprint/8926

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