IJSRP, Volume 12, Issue 7, July 2022 Edition [ISSN 2250-3153]
Ratih Ayu Yuniarti
Abstract:
The HPP Law is the Tax Harmonization Law which is part of the tax reform system with the aim of strengthening the economy and accelerating national development. . In the law there are new tax regulations that are considered more in favor of the interests of the general public. Included in the Tax Harmonization Law are changes to personal income taxes and micro, small and medium enterprises (MSMEs).