Proceedings of the 3rd International Conference on Indonesian Social & Political Enquiries (ICISPE 2018)

Responses of Taxpayer Micro, Small and Medium Enterprises (MSMES) on The Tax Amnesty Policy

Authors
Saryadi, Saryadi, Robetmi Jumpakita Pinem
Corresponding Author
Saryadi
Available Online October 2019.
Keywords
responses, MSMEs, tax amnesty, policy
Abstract
National development that continues continuously and continuously so far aims to improve people's welfare both materially and spiritually. One of the efforts to increase revenue for the development is to explore sources of funds originating from within the country, namely taxes. One of the tax reform agenda proclaimed by the Government of Indonesia is to extend and intensify taxation. This is related to efforts to increase state revenues from the tax sector, which is also an effort to increase the number of subjects and tax objects. The right policy to increase public participation in paying taxes is to implement the Tax Amnesty policy. The participation of MSMEs in the tax amnesty program is stagnant. This research was conducted to determine the response of MSMEs Kampung Batik Semarang to the implementation of the tax amnesty policy. The research method used to achieve the goal is a descriptive analytical method. MSMEs have not realized the importance of making sales records, both daily, monthly and year-end sales. It is recommended that MSMEs conduct a record of sales result, both daily sales, monthly recapitulation, and year-end sales. Sales records as a tool to control the business performance of batik, and to find out the amount of sales turnover. It is necessary to carry out socialization continuously to increase the awareness of taxpayers to pay taxes regularly. These findings are a correction for the government to evaluate the effectiveness of the socialization method that has been carried out so far to invite orderly paying taxes.
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This is an open access article distributed under the CC BY-NC license.

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Proceedings
3rd International Conference on Indonesian Social & Political Enquiries (ICISPE 2018)
Publication Date
October 2019
ISBN
978-94-6252-805-5
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Saryadi
AU  - Saryadi
AU  - Robetmi Jumpakita Pinem
PY  - 2019/10
DA  - 2019/10
TI  - Responses of Taxpayer Micro, Small and Medium Enterprises (MSMES) on The Tax Amnesty Policy
BT  - 3rd International Conference on Indonesian Social & Political Enquiries (ICISPE 2018)
PB  - Atlantis Press
UR  - https://www.atlantis-press.com/article/125922603
ID  - Saryadi2019/10
ER  -