IJSRP, Volume 11, Issue 6, June 2021 Edition [ISSN 2250-3153]
Feybe Brigite Imbar, Avi Wulandari
Amid economic uncertainty due to the Covid-19 pandemic, the Indonesian economy supports the Micro, Small, and Medium Enterprises (MSMEs). The Small and Medium Enterprises sector can move as the foundation of the national economy. The growing business sector creates tax obligations for these business actors. In mid-2013, the Government issued Government Regulation No. 46 of 2013 concerning Income Tax on Income from Businesses Received or Earned by Taxpayers with Certain Gross Turnover.