Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal YURISDIKSI : Jurnal Wacana Hukum dan Sains
Geby Mailan
Unknown Affiliation
Health Professions Law, Crime, Criminology & Criminal Justice

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

Found 1 Documents
Search

 1 
Factors Hindering Tax Law Enforcement in the UMKM Geby Mailan; Reynold Simanjuntak
YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 20 No. 2 (2024): September
Publisher : Faculty of Law, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/yurisdiksi.v20i2.241

Abstract

This article discusses the inhibiting factors in tax law enforcement in the UMKM sector in Indonesia, focusing on complex regulations, lack of tax understanding and awareness, and limited use of technology. This study shows that UMKM are often hampered by complicated and frequently changing tax regulations, which leads to uncertainty and confusion in fulfilling tax obligations. In addition, a lack of understanding of the tax system and a low awareness of the importance of tax compliance exacerbate this problem. Not only that, the limitations in the use of digital technology in the UMKM sector also worsen the effectiveness of tax administration. As a result, many UMKM tend to avoid their tax obligations. This study uses a descriptive qualitative approach by examining literature and data from various relevant sources to understand this issue more deeply. In order to overcome these obstacles.
Co-Authors Reynold Simanjuntak