Yeni, Widyanti (2014) THE IMPACT OF CONCEPT AND IMPLICATION OF TAXES ON SMALL AND MEDIUM ENTERPRISES (SMEs) IN SOUTH SUMATERA. In: The 2nd 2014 IBEA International Conference, 26-28 Maret 2014, Kowloon, Hongkong.
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Abstract
Tax revenue plays a very important in improving region’s economic development. Received tax is one source of revenue to financing the implementation of regional and local economic development.Small and medium enterprises (SMEs) is one of important part in building the economy andemployment. The objective of this research was to determine the impact of concept and implication of taxes on small and medium enterprise (SMEs) in South Sumatera. The methodology in this research is using qualitative descriptive method. This method’s objectives to uplift the facts, circumstances, variables, and the phenomena that occurs on going research and present what it is. Taxation for SMEs based on Government Regulation (PP No. 46 tahun 2013) concerning income tax on income of the business derived by the taxpayer has gross turnover under Rp4.800.000.000. as a result of implementation, this regulation leads to entire economic activity of small and medium enterprise (SMEs) will be monitored by Direktorat Jenderal Pajak (DJP) and since July 1, 2013 each of Small and medium enterprises (SMEs) will deposit 1% of gross revenue to the state treasury.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Uncontrolled Keywords: | : Tax, Government Regulation (PP No. 46 tahun 2013), Small and medium enterprises (SMEs), |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Mr Upload Admin |
| Date Deposited: | 11 Nov 2015 04:22 |
| Last Modified: | 11 Nov 2015 04:22 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/2552 |
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