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Ratu Udju, Hernimus
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Increasing Legal Awareness of Weaving Micro, Small, and Medium Enterprises To The Obligation To Pay Taxes In Rote Ndao Regency Is Reviewed From Government Regulation Number 23 Of 2018 Concerning Income Tax Terfena Leoh, Fesly; Mario Monteiro, Yosef; Ratu Udju, Hernimus
Jurnal Indonesia Sosial Sains Vol. 4 No. 07 (2023): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v4i07.832

Abstract

The Micro, Small and Medium Enterprises Tax is part of the tax category that has very promising potential in the revenue of the Rote Ndao Region. However, with the increasing number of Micro, Small and Medium Enterprises Weaving Ikat, there are various phenomena that have emerged, including micro, small and medium enterprises owners not fulfilling their obligations to register and pay taxes. Based on the observations of the author, the background of the subject matter can be formulated: (1) To what extent is the Legal Awareness Raising of Micro, Small and Medium Enterprises Weaving Ikat Against the Obligation to Pay Taxes in Rote Ndao District? (2) What are the Factors Inhibiting the Improvement of Legal Awareness of Micro, Small and Medium Enterprises Weaving Ikat Against the Obligation to Pay Taxes in Rote Ndao District?. To answer these problems, research is carried out using the Qualitative Descriptive Analysis Method in accordance with the data obtained while still paying attention to legal theories, principles and rules, so this research is a research sourced from primary, secondary, and tertiary data using an empirical juridical approach. The results of this study show: (1). Increasing Tax Law Awareness of micro, small and medium enterprises owners in Rote Ndao Regency is still minimal because there is still an unconsciousness of their obligations as taxpayers. (2) Factors that hinder the increase in legal awareness of Micro, Small and Medium Enterprises Weaving Ikat, namely due to the absence of Regional Regulations on taxpayers, lack of income earned by Micro, Small and Medium Enterprises actors, lack of knowledge and minimal understanding from taxpayers
Co-Authors Ahmad, Samsida Alessandro Nedi, Joy Albert Baari, Harianto Lele Banunaek, Novita Anastasia Baunsele, Gerson Alexander I Bekak, Ruben Yulisto Thertius Belaga, Nurul Alfiah Benu, Yonas S O Bili Agus, Yosefiani Margaretha Bria, Frederikus Dion DJawa, Fuad DJ Dor, Siprianus Edon, Bernad Ermalinda, Jenny Fallo, Markus Faot, Kristin Valentin Foenay, Jeniefer Gita Marchlina Goran, Andreas Jalo, Fransiska Godhi Kalang, Thomas Boli Kholipah, Siti Ainul Koda, Taufik Sulaiman Kosmas, Ebu Kota, Adrianus A Kotan Y Stefanus Kuhurima, Angelique Rosalia Lahal, Josvia Ekomardih Lamataro, Cyrilius W.T. Lamataro, Cyrilius Wilton Taran Lawung, Mario A Liong, Hironimus Mangngi, Fivin F Mario Monteiro, Yosef Masu, Reny Rebeka Matau, Charol Primus Mesa, John Buni Meyners, David Y. Monteiro, Yosef M Monteiro, Yosef Mario Montero, Josef Mario Mooy, Fiona Bellania Nafie, Indra Apriliando Nahak, Geraldo Mayella Ndun, Ivan Payon, Siti Mariana Benga Radji, Megi O Rambu Amma, Elsy Sonastry Rivaldo Ata Banafanu, Julius Ricky Saleh, Saptian Haryanto Muhammad Saryono Yohanes Sulun, Esebius Syukur, Yohanes Paulus Tapuk Parus, Albertus Tari, Ronaldo Ameta Putra Teddy, Yosef Terfena Leoh, Fesly Tuba Helan, Yohanes Tupen, Rafael R Tupen, Rafael Rape Usu, Benedikta Yosenda, Firminus R