Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19)

Revealing The Perception of The Justice of UMKM Taxation on Government Regulation Number 23 of 2018

Authors
I Nyoman Putra Yasa, Sunitha Devi, Nyoman Ari Surya Dharmawan, I Putu Hendra Martadinata
Corresponding Author
I Nyoman Putra Yasa
Available Online November 2019.
DOI
https://doi.org/10.2991/teams-19.2019.65How to use a DOI?
Keywords
Peraturan Pemerintah Nomor 23 Tahun 2018; perception of justice; SMMEs
Abstract

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.

Copyright
© 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/).

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Volume Title
Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19)
Series
Advances in Economics, Business and Management Research
Publication Date
November 2019
ISBN
978-94-6252-843-7
ISSN
2352-5428
DOI
https://doi.org/10.2991/teams-19.2019.65How to use a DOI?
Copyright
© 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  -