Fitri Aprilia

Pembangunan, Governance: Jurnal Politik Lokal Dan

No bneqj, OSF Preprints from Center for Open Science

Abstract: Limitations of Micro Small Medium Enterprises (MSMEs, or UMKM) in carrying out taxation obligations make UMKM often disobedient in carrying out their obligations. Non-compliance of taxpayers UMKM can harm them with the emergence of problems in the field of taxation on the business they live. To be able to overcome these problems the government has provided tax forgiveness facilities that can be utilized by UMKM. This study aims to evaluate the policy of Law Number 11 of 2016 concerning Tax Remission, of Small and Medium Enterprises Taxpayer at Tax Office Pratama East Medan. The method used in this research is a mixed research method that combines both qualitative and quantitative methods. The main informant in this research is the UMKM taxpayer and the key informant is the tax officer. The population of this study is the UMKM taxpayer who is in the working area of KPP Pratama Medan Timur with the number of more than 100 people. The sample used Taro Yamane formula with sample number of 97 people who become respondents. The results showed that the implementation of tax pardon on the UMKM taxpayer has run quite well.

Date: 2021-08-31
New Economics Papers: this item is included in nep-isf
References: Add references at CitEc
Citations:

Downloads: (external link)
https://osf.io/download/613b7207079a0a0217017804/

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:osf:osfxxx:bneqj

DOI: 10.31219/osf.io/bneqj

Access Statistics for this paper

More papers in OSF Preprints from Center for Open Science
Bibliographic data for series maintained by OSF ().