This study examines the effect of tax incentives, tax socialization, and awareness of
taxpayers on corporate taxpayer compliance. This research is a quantitative study using …

The Covid 19 pandemic in almost all countries, including Indonesia, has negatively
impacted the economic sector, especially the MSME business. The government has made …

Penelitian ini bertujuan untuk membahas secara komprehensif mengenai keadilan pajak
terkait penetapan batasan peredaran bruto tidak kena pajak bagi wajib pajak OP dengan …

Ketidakpastian ekonomi global pada masa pandemi Covid-19 berdampak pada berbagai
sektor ekonomi, tidak terkecuali ekonomi lokal yang banyak digerakkan oleh UMKM. Untuk …

Serangan pandemi Covid 19 yang terjadi di seluruh dunia termasuk Indonesia telah
berdampak buruk pada sektor bisnis khususnya UMKM. Pemerintah telah melakukan …

The purpose of this study is to explore the implementation of the Final Income Tax
Government-borne for SMEs incentives, socialization strategies, and obstacles during its …

Kepatuhan wajib pajak setelah adanya kebijakan Program Pengungkapan Sukarela (PPS)
yang dilaksanakan mulai dari 1 Januari-30 Juni 2022 belum sesuai dengan tujuannya guna …

The shopping center at Bata Sunter Mall in Jakarta experienced a decline in sales due to the
Covid-19 pandemic, entering the new normal experienced a change in shopping. The aim of …

Abstract Government Regulation Number 23 of 2018 has been issued to stipulate Final
Income Tax at the rate of 0.5%, particularly for small entrepreneurs, which mostly leads to …

Abstract The government issued Government Regulation Number 9 of 2021 to improve the
investment climate and accelerate economic recovery in Indonesia. One of the policies …