• Halaman 1
  • Pintu depan Perpustakaan UM
  • Area Internet Gratis
  • Area Hotspot
  • Layanan
  • Opac

Tax Compliance for Businessmen of Micro, Small and Medium Enterprises Sector in The Regional Economy

PDF  Array Cetak Array
Penilaian Pengunjung: / 1
KurangTerbaik 
Oleh Imam Mukhlis,Timbul Hamonangan Simanjuntak   
Imam Mukhlis
Faculty of Economics, State University of Malang, East Java Province, Indonesia
Alamat e-mail ini diproteksi dari spambot, silahkan aktifkan Javascript untuk melihatnya ,
Alamat e-mail ini diproteksi dari spambot, silahkan aktifkan Javascript untuk melihatnya
Timbul Hamonangan Simanjuntak
Faculty of Economics, Maranatha Christian University, West Java Province, Indonesia
Alamat e-mail ini diproteksi dari spambot, silahkan aktifkan Javascript untuk melihatnya

Abstract

This study is aimed to explore the characteristics of tax compliance for businesses of Micro, Small and Medium Enterprises (SMEs) sector in the Districts/Cities in East Java Province, Indonesia. The sampling method used is simple random sampling. The data collection method used is questionnaire and in depth interview. The number of respondents that is used in this study is 283 people from various fields of business, especially SMEs in the field of handicrafts. This type of research is exploratory research. Furthermore, the method of analysis used is descriptive. The results provide the conclusion that the level of tax compliance from SMEs sector businesses is still low. It can be seen by the level of absence of tax identification number (TIN) which is high (79% of respondents do not have a TIN), never punctual in paying taxes (42% of respondents), never on time in delivering tax (42% of respondents), and have never been willing to pay the tax (37% of respondents). Based on these results, the tax officials can improve accessibility for the SMEs business sector in the fulfillment of the tax obligations. This can be doneby providing a range of additional services in the administration of TIN, tax payment and reporting the tax. The services associated with the place, guidance, and tax laws governing the taxation of accessibility for the business sector of SMEs.

Keywords: Taxpayers, Tax Compliance, Tax Reporting Micro Small and Medium Enterprises, Indonesia
 
Artikel diatas telah dimuat dalam International Journal of Economics Commerce and Management, ISSN: 2348-0386, Penerbit Rochester Kent United Kingdom, Vol. 4, Issue 9, September 2016.
Download fullteks disini.
 
Akun Media Sosial


Ask Librarian


Buku Prof. Dr. H. Suparno