Record Details

Prinsip Keadilan dalam Pajak atas UMKM

Binus Business Review

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Field Value
 
Title Prinsip Keadilan dalam Pajak atas UMKM
 
Creator Endrianto, Wendy; Bina Nusantara University
 
Subject —
SMEs, tax law, income tax
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Description The purpose of this study is to provide a clear view and criticize opposing dualism that occurs between the spirit of the government in the pursuit of more dominant country’s revenue target (As in the issuance of PP 46 in 2013), compared to provide convenience to Small and Medium Enterprises (SMEs) in calculating, depositing, and reporting of Income Tax payablee in order to encourage SMEs to more easily gain access to the financial sector, capital and bank credit. However, whether the regulations are in accordance with the principles of justice that should be owned by every tax legislation? The method used was a descriptive study of the regulation and related legislation, and is expected to be a positive input to the Government, especially the Directorate General of Taxation (DGT).
 
Publisher Bina Nusantara University
 
Contributor —
 
Date 2015-08-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
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Format application/pdf
 
Identifier http://journal.binus.ac.id/index.php/BBR/article/view/978
10.21512/bbr.v6i2.978
 
Source Binus Business Review; Vol 6, No 2 (2015): Binus Business Review; 298-308
2476-9053
2087-1228
 
Language eng
 
Relation http://journal.binus.ac.id/index.php/BBR/article/view/978/849
 
Coverage —
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Rights The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright of the article shall be assigned to Binus Business Review and Research and Technology Transfer (RTTO) Bina Nusantara University as publisher of the journal.Copyright encompasses exclusive rights to reproduce and deliver the article in all form and media, including reprints, photographs, microfilms and any other similar reproductions, as well as translations. The reproduction of any part of this journal, its storage in databases and its transmission by any form or media, such as electronic, electrostatic and mechanical copies, photocopies, recordings, magnetic media, etc., will be allowed only with a written permission from Binus Business Review and Research and Technology Transfer (RTTO) Bina Nusantara University.Binus Business Review and Research and Technology Transfer Office Bina Nusantara University, the Editors and the reviewer make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the Binus Business Review are sole and exclusive responsibility of their respective authors and advertisers. USER RIGHTS All articles published Open Access will be immediately and permanently free for everyone to read and download.  We are continuously working with our author communities to select the best choice of license options, currently being defined for this journal as follows:• Creative Commons Attribution (CC-BY)• Creative Commons Attribution-Share alike (CC BY-SA)