Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal JURNAL ILMIAH LIVING LAW
Tabri Tabri
Unknown Affiliation
Law, Crime, Criminology & Criminal Justice

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
EFEKTIVITAS PELAKSANAAN PEMUNGUTAN PPH FINAL 1% ATAS UMKM DIKAITKAN DENGAN PP NO. 46 TAHUN 2013 Tabri Tabri
JURNAL ILMIAH LIVING LAW Vol. 8 No. 1 (2016): Jurnal Ilmiah Living Law
Publisher : Magister Hukum Sekolah Pascasarjana Unida

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (825.619 KB) | DOI: 10.30997/jill.v8i1.754

Abstract

The aim of this research was to determine how the implementation taxation of the final Income Tax 1% on Micro, Small, Medium Enterprises associated with PP 46 in 2013 in the STO Ciawi, Bogor, in addition to knowing the effectiveness of its implementation. Research methodology is normative juridical research supported by sociological research that is based on the facts in the field. Data collection techniques in this research was done in two ways: research literature, and distribution questionnaires to respondents, fiskus and the taxpayer of Micro, Small, Medium Enterprises, as supporting data for measure the level of effectiveness. Results of this study was overall has been implemented in accordance with the procedure, just still not maximal and has not been effective because it is based on the analysis of 6 indicators is an elaboration of goals and expectations to be achieved with the implementation of PP No. 46 in 2013, only the 1st indicators and 5th by the majority of respondents acknowledged being met, while for the 4 other indicators have not been met .
Co-Authors