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Journal : justisi

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The Legal Aspects Fulfillment of Tax Responsibilities for Micro and Small Enterprises Established as Individual Company Rachman, Aditya; Sudaryat, Sudaryat; Cahyadini, Amelia
JUSTISI Vol. 10 No. 2 (2024): JUSTISI
Publisher : Fakultas Hukum Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/js.v10i2.3192

Abstract

An Individual Company is a new legal entity intended for Micro and Small Enterprise (MSE) actors to obtain legal entity status. However, based on the taxation perspective, establishing an Individual Company raises the consequence of tax imposition on one party that is substantially the same entity, namely MSEs as Individuals and Individual Companies as Legal Entities. This study intends to examine the taxation responsibility attached to the Individual Company as a law entity so taxpayers can carry out their tax obligations. The study method used is normative juridical with descriptive-analytical research specifications and qualitative juridical data analysis. The results of this study indicate that MSE actors who establish themselves as Individual Companies are given Corporate Taxpayer status with all its legal consequences. Direktorat Jenderal Pajak (DJP) needs to make adjustments and relax the Rights and Obligations of Corporate Taxpayers in the form of Individual Companies so that the tax self-assessment system is still implemented effectively, easily, and efficiently for taxpayers so that it has an impact on legal certainty and increases the level of taxpayer compliance.
Co-Authors AA Agustia Sinta Dewi Aam Suryamah Aam Suryamah Aditya Rachman, Aditya Agus Suwandono Agustus Sani Nugroho & Ema Rahmawati Heryaman, Agustus Sani Nugroho & Ahmad Aulia Ahmad M Ramli Alexander Samosir, Tony Richard Alfriza Juntiana Buay Pemaca Alya Sabila Rusyana Amelia Cahyadini Amri Jahi Ana Rusmardiana Anggawira Anggawira Anisa Putri Anita Afriana Ardiansyah, Erpan Aria Wirajuna Asep Hakim Zakiran Ayu, Miranda Risang Bainal Munthaha, Alif Basyra, Tiara Putri Bernadetta Lakshita Pradipta Utomo Christina Marintan, Gabriella Cindi Elvina Azarine Dadang Epi Sukarsa Damos Wiratua Tampubolon david ronaldo Deviana Yuanitasari Devina Monic Ritonga Eddy Damian Eddy Damian Elisatris Gultom Elsa Benia Eryani, Susi Ester Gurning, Teresia Gabriella Christina Marintan Hania Arvalia Hanif, Muhammad Fauzan Helitha Novianty Muchtar Helza Nova Lita Ikhwan Nul Yusuf Maulana Ikhwan Nul Yusuf Maulana Ina Heliany Indra Perwira Indra Perwira, Indra Josephine Josephine, Josephine Jozu Kenjiro Samudra Kartika Eka Pertiwi Laina Rafianti Lastuti Abubakar Maharani, Anindita Marla Satika Qurratu’aini Maulana, Ikhwan Nul Yusuf Mikhdar, Nabila Syifa Mirza Marali Mochamad Arya Gunawan Muhamad Amirulloh, Muhamad Nadya Hanifah Nailla Rahma Nasruddin Khalil Harahap Nicholas Napitupulu Nyulistiowati Suryanti Prabowo Tjitropranoto Rai Mantili Ranti Fauza Mayana Renny Supriyatni Bachro Reynaldi Sepriyan Prayoga Ricoriady Simamora Ridha Hitalalla Hayuningtyas Soetomo Rika Ratna Permata Rika Ratna Permata Risya Ainun Rivelino, Reyhan RM Hasbi Pratama Arya Agung Ronaldo, David Sabila Rusyana, Alya Salma Alifya Khairunnisa Salsabil Qodrunnada Salsabila, Raddine Samosir, Tony Richard Alexander Sasya Rida Amanda Shafira Shava Rahmanissa Simamora, Ricoriady Sinta Dewi Sudjana Sudjana Tasya safiranita Teresia Ester Gurning Tony Richard Alexander Samosir U. Sudjana, Sudjana Ulkhaq, M Rifqy Dhiya Veronica Dwi Widianti