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All Journal Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Destari Nurlaila Damanik
Universitas Pembangunan Pancabudi
Economics, Econometrics & Finance

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Analisis Kepatuhan Wajib Pajak Pada Pelaku UMKM Home Industry di Desa Pematang Serai Tanjung Pura Langkat Yunita Sari Rioni; Destari Nurlaila Damanik; Yurika Aulia
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 1 No. 1 (2024): Januari : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v1i1.44

Abstract

In facing this situation, the important role of MSMEs in supporting Indonesia's economic growth remains relevant. Even though they have great potential to contribute to the country's economy, there are still many MSMEs that have not registered as tax collectors, so tax revenues in Indonesia have not reached their maximum potential. Apart from that, the phenomenon of tax non-compliance from MSMEs may increase with the existence of regulations governing increases in tax. This research aims to examine the extent to which MSMEs will comply with tax, using qualitative methods with a content analysis approach. The data used in this research includes information about MSMEs obtained from the website of the Ministry of Cooperatives and Small and Medium Enterprises, as well as data regarding the level of tax compliance of MSMEs obtained from the website of the Directorate General of Taxes.
Co-Authors , Yunita Sari Rioni Yurika Aulia