The Implementation Of Tax Imposition Rules Of The Year 2018 And Implementation Of The Socialization Of Taxation Rules For Medium Small Micro Enterprises (MSMEs)

IJSRP, Volume 11, Issue 6, June 2021 Edition [ISSN 2250-3153]

The Implementation Of Tax Imposition Rules Of The Year 2018 And Implementation Of The Socialization Of Taxation Rules For Medium Small Micro Enterprises (MSMEs)

Feybe Brigite Imbar, Avi Wulandari

Abstract: 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.

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Feybe Brigite Imbar, Avi Wulandari (2021); The Implementation Of Tax Imposition Rules Of The Year 2018 And Implementation Of The Socialization Of Taxation Rules For Medium Small Micro Enterprises (MSMEs); International Journal of Scientific and Research Publications (IJSRP) 11(6) (ISSN: 2250-3153), DOI: http://dx.doi.org/10.29322/IJSRP.11.06.2021.p11407