Analisis Komparasi Pajak Terutang Sebelum Dan Sesudah Penerapan Pph Final 1 % Terhadap Usaha Mikro Kecil Menengah (UMKM) Sesuai PP No. 46 Tahun 2013 (Studi Kasus Kota Sawahlunto)
| Main Author: | Zulfan, Zulfan |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2016
|
| Subjects: | |
| Online Access: |
http://scholar.unand.ac.id/9380/1/abstract.pdf http://scholar.unand.ac.id/9380/2/BAB%20I.pdf http://scholar.unand.ac.id/9380/3/BAB%20V.pdf http://scholar.unand.ac.id/9380/4/DAFTAR%20PUSTAKA.pdf http://scholar.unand.ac.id/9380/31/full.pdf http://scholar.unand.ac.id/9380/ |
Daftar Isi:
- This research discusses the comparison of tax payable as an individual taxpayer imposed SMEs before and after the enactment of Government Regulation No. 46 Year 2013. Data digunakanadalah primary data and secondary data. Methods of data analysis using purposive random sampling.hasil analysis of this study concluded that Regulation No. 46 Year 2013 has not shown the dimension of fairness in taxation aspects. Because on the one hand there are several types of businesses who benefit from the application of this rule, but on the other side there is also a kind of business that feels very aggrieved by applying Regulation No. 46 Year 2013.