IJSRP, Volume 13, Issue 4, April 2023 Edition [ISSN 2250-3153]
Dr. Dian Wahyudin, S. Sos, M.Si, Laina, S.E., S.H., M.A
Abstract:
Small and medium-sized enterprises (SMEs) are crucial to the Indonesian economy. According to the Ministry of Cooperative and SMEs, these businesses comprise 61.07% of the GDP and employ 97% of the workforce. Although they play a significant economic role, they encounter certain obstacles. SMEs tax contribution is relatively minor, and it is necessary to assess the potential tax revenue from Indonesian SMEs by comparing the countrys tax policies with Singapores. This evaluation can help formulate an appropriate tax policy to generate optimal tax revenue for the state.
Dr. Dian Wahyudin, S. Sos, M.Si, Laina, S.E., S.H., M.A
(2023); Indonesia And Singapore Fiscal Stimulus Comparison To Empower Smes And Its Implication On The Tax Ratio; International Journal of Scientific and Research Publications (IJSRP)
13(04) (ISSN: 2250-3153), DOI: http://dx.doi.org/10.29322/IJSRP.13.04.2023.p13605