Revealing The Perception of The Justice of UMKM Taxation on Government Regulation Number 23 of 2018
- https://doi.org/10.2991/teams-19.2019.65How to use a DOI?
- Peraturan Pemerintah Nomor 23 Tahun 2018; perception of justice; SMMEs
This study aims to examine the perception of fairness of micro, small and medium business entrepreneurs who become taxpayers on the implementation of Government Regulation Number 23 Year 2018 (Peraturan Pemerintah Nomor 23 Tahun 2018) concerning income tax received or obtained by taxpayers who have a certain gross circulation. This research is a qualitative research using interview techniques in data collection. Respondents in this study were small, micro, and medium entrepresis (SMMEs) entrepreneurs in Buleleng Regency. Based on interviews obtained from the respondents, it was revealed that the entrepreneurs felt objected if they had to keep paying taxes calculated from turnover if they suffered losses. Another aspect is that they are also concerned about the obligation to carry out bookkeeping because they do not understand the accounting concept and the high cost of accounting services. The perception revealed in this study can be used as a suggestion for the government and tax authorities to consider aspects of justice in the implementation of the taxation process in Indonesia. In addition, the government is expected to hold simple bookkeeping training so that the application of tax law in Indonesia can run optimally.
- © 2019, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - I Nyoman Putra Yasa AU - Sunitha Devi AU - Nyoman Ari Surya Dharmawan AU - I Putu Hendra Martadinata PY - 2019/11 DA - 2019/11 TI - Revealing The Perception of The Justice of UMKM Taxation on Government Regulation Number 23 of 2018 BT - Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19) PB - Atlantis Press SP - 388 EP - 392 SN - 2352-5428 UR - https://doi.org/10.2991/teams-19.2019.65 DO - https://doi.org/10.2991/teams-19.2019.65 ID - Yasa2019/11 ER -