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All Journal Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Maria Da Rosalina Yawa
D3 Akuntansi universitas Merdeka Malang
Economics, Econometrics & Finance

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Efektivitas penerimaan Pajak Penghasilan final UMKM pada KPP Pratama Malang Utara Maria Da Rosalina Yawa; Fitriana Santi; Hanjar Ikrima Nanda
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 3, No 1 (2021): February 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (783.454 KB) | DOI: 10.26905/j.bijak.v3i1.6575

Abstract

This study aims to determine the level of effectiveness of the final income of MSMEs (Micro, Small and Medium Enterprises). Methods of data collection with the method of documentation. The data analysis technique used is descriptive quantitative. The results of the study show that for the last 5 years KPP Pratama North Malang has not achieved the realization of tax revenue from the target that has been set. This is influenced by the fact that taxpayers are still not aware of the obligation to pay taxes. 
Co-Authors Fitriana Santi Nanda, Hanjar Ikrima