Persepsi Industri Chalodo Sibali Resoe Terhadap Penerapan Tarif Pajak UU No. 7 Tahun 2021

Widhiakusuma WL, Adhe and Syamsuddin, Sofyan and Sahrir, Sahrir (2023) Persepsi Industri Chalodo Sibali Resoe Terhadap Penerapan Tarif Pajak UU No. 7 Tahun 2021. Persepsi Industri Chalodo Sibali Resoe Terhadap Penerapan Tarif Pajak UU No. 7 Tahun 2021, 7 (2). pp. 1049-1058. ISSN 2548-9224 (Submitted)

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Abstract

This study aims to determine the perceptions of the Chalodo Sibali Resoe Industry regarding the imposition of the new tax rate under the HPP Law, that is, if an individual MSME taxpayer has a gross turnover of less than Rp500,000,000.00 per year, the taxpayer is not subject to the MSME final PPh rate. The method used in this study uses qualitative methods, where the respondents of this study are accountants from the Chalodo Sibali Resoe Industry. After conducting research, the results obtained were that the Tax Service Office (KPP) had not conducted a thorough outreach and only discussed the applicable rates. Regarding the imposition of tariffs, it has a positive impact on the finances of the Chalodo Sibali Resoe Industry. Keywords: Perceptions of MSMEs; Tax Rates; HPP Law

Item Type:	Article
Contributors:	Contribution Contributors NIDN/NIDK Teacher Syamsuddin, Sofyan NIDN0921128904 Teacher Sahrir, Sahrir NIDN0904049102
Uncontrolled Keywords:	Perceptions of MSMEs; Tax Rates; HPP Law
Subjects:	K Law > K Law (General)
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Adhe 191130089
Date Deposited:	12 Jul 2023 09:03
Last Modified:	12 Jul 2023 09:03
URI:	http://repository.umpalopo.ac.id/id/eprint/3754

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