Quantitative Series: Factors Analysis Effects of Government Regulation Number 46 the Year 2013 For SME’s by Justice, Convenience, and Simplicity of Tax Aspects

Substantive Justice International Journal of Law

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Title Quantitative Series: Factors Analysis Effects of Government Regulation Number 46 the Year 2013 For SME’s by Justice, Convenience, and Simplicity of Tax Aspects

 
Creator Putra, Aditya Halim
Aswari, Aan
Arifin, Muhammad Ya'rif
Rina, Rina
 
Description In 2013 the business circle was struck by the new tax rules, namely Government Regulations PP No. 46, 2013 on taxation regulations among UKM (SME’s) / Small Medium Enterprises but the strong allegations issued PP 46 of 2013 is because the potential tax revenue from the sector of UKM has not been explored to the fullest. By the required by the taxpayer related PP. No. 46 of 2013 uses several variables, namely taxes, taxes, taxes and tax benefits. The object of this research is the perpetrators of UKM (SMEs) in Makassar City who do 40 people using quantitative analysis and quantitative analysis. The result of this research indicates that the perception of justice tax has a significant effect as well as the most dominant variable affecting taxpayer compliance, taxability perception has a significant adverse impact on taxpayer compliance, tax perception simplicity has no significant impact, taxpayer's judgment is not valid in testing. The overall coefficient of determination contributes 26.5%.
 
Publisher SJIJL, Publication Unit, Faculty of Law, Universitas Muslim Indonesia
 
Date 2018-07-13
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
 
Format application/pdf
 
Identifier http://substantivejustice.id/index.php/sucila/article/view/16
10.33096/substantivejustice.v1i2.16
 
Source Substantive Justice International Journal of Law; Vol 1 No 2 (2018): Substantive Justice International Journal of Law; 65 - 81
Susbtantive Justice International Journal of Law; Vol 1 No 2 (2018): Substantive Justice International Journal of Law; 65 - 81
2599-0462
10.33096/substantivejustice.v1i2
 
Language eng
 
Relation http://substantivejustice.id/index.php/sucila/article/view/16/16
 

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