Taxation Analysis of Manamu Handwoven as a Micro, Small, and Medium Enterprise in Bali

Wayan Eny Mariani (), Ni Nengah Lasmini and Sang Ayu Made Krisna Dewi Natalia
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Wayan Eny Mariani: Politeknik Negeri Bali, Accounting Department
Ni Nengah Lasmini: Politeknik Negeri Bali, Accounting Department
Sang Ayu Made Krisna Dewi Natalia: Politeknik Negeri Bali, Tourism Department

A chapter in Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024), 2024, pp 185-193 from Springer

Abstract: Abstract Micro, Small, and Medium Enterprises (MSMEs) have an important role in the Indonesian economy for the Indonesian government as evidenced by the existence of the Ministry of Cooperatives and SMEs. This ministry specifically deals with the MSME sector starting from formulation, and implementation, to policy supervision and empowerment. Manamu Handwoven is a micro, small, and medium enterprise (MSME) that operates in the field of hand-woven technical crafts using steel wire, copper, and brass as the basic materials. This industry focuses on reviving and encouraging the art of traditional hand weaving techniques which have almost become extinct over time. The obstacles experienced by MSMEs who have just obtained a business license are related to tax reporting related to their business activities. This research is a descriptive research that analyzes the taxation aspect of Manamu Handwoven as a MSME and how far the company has fulfilled the tax obligation according to its business license.

Keywords: Industry; MSME; Taxation; Teaching Factory (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-622-2_21

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DOI: 10.2991/978-94-6463-622-2_21

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