ANALISIS KEPATUHAN PERPAJAKAN PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) SETELAH PENERAPAN PERATURAN PEMERINTAH NO. 23 TAHUN 2018

Anggreini, Elvira; Rasidah; Nor, Wahyudin

dc.contributor.author	Anggreini, Elvira
dc.contributor.author	Rasidah
dc.contributor.author	Nor, Wahyudin
dc.date.accessioned	2023-05-11T05:03:27Z
dc.date.available	2023-05-11T05:03:27Z
dc.date.issued	2021-04-29
dc.identifier.issn	2963-0029
dc.identifier.uri	https://repo-dosen.ulm.ac.id//handle/123456789/30750
dc.description.abstract	This study aims to determine the level of compliance of MSME taxpayers on tax obligations, determine the factors that influence the level of tax compliance of MSME taxpayers and determine the efforts made by KPP Pratama Banjarmasin to improve tax compliance. The results showed that the level of MSME tax compliance in KPP Pratama Banjarmasin after the enactment of PP No. 23 of 2013 was still relatively low, many factors influenced the MSME tax compliance level, one of which was an understanding of Self Assessment and efforts to improve tax compliance of MSME actors, one of which was giving a warning letter.	en_US
dc.publisher	D3 Fakultas Ekonomoi Dan Bisnis Universitas Lambung Mangkurat	en_US
dc.subject	MSME Taxpayers, Compliance Level, PP No. 23 of 2018	en_US
dc.title	ANALISIS KEPATUHAN PERPAJAKAN PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) SETELAH PENERAPAN PERATURAN PEMERINTAH NO. 23 TAHUN 2018	en_US
dc.type	Article	en_US