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All Journal JURNAL BISNIS STRATEGI Infestasi Kinerja: Jurnal Ekonomi dan Manajemen Owner : Riset dan Jurnal Akuntansi Abdimas Universal Enrichment : Journal of Management BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT International Journal of Trends in Accounting Research Journal of International Conference Proceedings Balance: Jurnal Riset Akuntansi dan Bisnis International Journal of Trends in Accounting Research Jurnal Sistem Informasi, Akuntansi dan Manajemen
Saifhul Anuar Syahdan
Sekolah Tinggi Ilmu Ekonomi Indonesia Banjarmasin
Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Infestasi

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DIMENSI KEADILAN ATAS PEMBERLAKUAN PP NO. 46 TAHUN 2013 DAN PENINGKATAN KEPATUHAN WAJIB PAJAK Saifhul Anuar Syahdan; Asfida Parama Rani
InFestasi Vol 10, No 1 (2014): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i1.512

Abstract

One is an increase in state income taxes, which will be used to finance the state. Increased tax revenue must involve all parties, one of which is the implementation of policies PP No. 46 in 2013 concerning the taxation of 1% of turnover for SMEs. Enabling this policy must lead to a sense of justice and resistance in the community. Implications of the application of the PP. 46 in 2013, the spirit of reporting makes it easy for SMEs to be a resident. For tax authorities, bureaucratic reform and tax administration is expected to greater tax compliance. Finally, the dimensions of justice on the PP. No. 46 in 2013 replied that the potential tax revenue could be done at all levels of society. Reality if done correctly by the tax authorities, then the public would be obedient in paying taxes.
Co-Authors Abdul Kadir Adisty, Putri Akhmad Yafiz Syam Akhmad Yafiz Syam, Akhmad Yafiz Amelia, Arliza Asah, Antung Noor Asfida Parama Rani Asiah, Antung Noor Az Zahra, Salsa Boedi, *, Soelistijono Boedi, Soelistijono Budi Artinah Budi Dermawan, Budi Christian Mukti Tama. S. Elisa Fahrianta, Riswan Yudhi Fauzi, Cherrya Chairunnisa Maulidya Fitriya, Novi Rahma Gemi Ruwanti Harnida, Mutia Hayati, Nururl Iqbal Firdaus Layla Febby Yulistya Marini Marini Masithah Akbar Mujennah Mulianata, Lisa Munawaroh, RR Siti Nastiti, Rizky Norbaiti Norbaiti Normalina Purbayu Budi Santosa R.R Siti Munawaroh Rahayu Abdul Rahman Rahmi Yatun Rimayanti Rizky Nastiti RR Siti Munawaroh Ruwanti, Gemi Safriansyah Safriansyah Seftiannoor, Aulia Sjamsudin, Adella Vanessa Sri Ernawati Syaifullah Syaifullah Tri Ramaraya Koroy Tri Ramaraya Koroy Triadi Viriya Cuaca Wia Rizqi Amalia Yanuar Bachtiar Zaini, Siti Aisyah Mukarramah