Pandemic And Digital Era: Income Tax Of Smes 10 Th ISCA 2020

Lina Rifda Naufalin, Aldila Dinanti

Abstract


The Indonesian government sets the SME income tax at a rate of 0.5% final. These rules were made with the aim of keeping records by SMEs to facilitate implementation of compliance. However, this regulation is not very welcome, as evidenced by the lack of tax revenue from the SMEs sector added to this during this pandemic era. This research is a qualitative research with descriptive research type. Sampling was done by purposive sampling. In-depth interviews were conducted to find out more about how the pandemic era forced SMEs to become increasingly digital literate to carry out their tax obligations. Integration of digital information systems with simple supply chain management is needed in the administration of bookkeeping.

 

Keywords: Digital Era; Tax; SMEs


Full Text:

PDF

References


Atawodi, Ojochogwu Winnie, and Stephen Aanu Ojeka. 2012. “Factors That Affect Tax Compliance among Small and Medium Enterprises (SMEs) in North Central Nigeria.” International Journal of Business and Management.

DiCicco-Bloom, Barbara, and Benjamin F. Crabtree. 2006. “The Qualitative Research Interview.” Medical Education.

Guion, Lisa a. 2006. “Conducting an In-Depth Interview 1.” Boards.

Lai, Ming Ling, and Mazrayahaney Zainal Arifin. 2011. “Small Business Enterprises and Taxation: A Case Study of Corporate Clients of a Tax Firm.” Academy of Accounting and Financial Studies Journal.

Merriam, Sharan B. 2009. Qualitative ReMerriam, S. B. (2009). Qualitative Research: A Guide to Design and Implementation. In The JosseyBass Higher and Adult Education Series (Vol. 2nd). Https://Doi.Org/10.1097/NCI.0b013e3181edd9b1search: A Guide to Design and Implementation. Vol. 2nd.

Newman, Wadesango, N. Mwandambira, Mhaka Charity, and Wadesango Ongayi. 2018. “Literature Review on the Impact of Tax Knowledge on Tax Compliance among Small Medium Enterprises in a Developing Country.” Journal of Legal, Ethical and Regulatory Issues.

Presiden Republik Indonesia. 2018. “PP No 23 Tahun 2018.” 23/2018.

The World Bank Group. 2019. Doing Business 2019.

Turner, Daniel W. 2010. “Qualitative Interview Design: A Practical Guide for Novice Investigators.” Qualitative Report.

UU No. 20 Tahun 2008. 2008. “UU No. 20 Tahun 2008.” UU No. 20 Tahun 2008 (1):1–31.

van de Vrande, Vareska, Jeroen P. J. de Jong, Wim Vanhaverbeke, and Maurice de Rochemont. 2009. “Open Innovation in SMEs: Trends, Motives and Management Challenges.” Technovation.

Veronica A. Thurmond. 2001. “The Point of Traingulation.” Journal of Nursing Scholarship.

Yunus, Nuridayu, Rosiati Ramli, and Norul Syuhada Abu Hassan. 2017. “Tax Penalties and Tax Compliance of Small Medium Enterprises (SMEs) in Malaysia.” International Journal of Business, Economics and Law.


Refbacks

  • There are currently no refbacks.