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Analisis Implementasi Se No.26/Pj/2015 Tentang Penegasan Penggunaan Nomor Seri Faktur Pajak Dan Tata Cara Pembuatan Faktur Pajak Ditinjau Dari Asas Ease Of Administration (Studi Kasus Pt Mi), Elsie Sylviana Kasim, Poppy Viendya Dec 2018

Analisis Implementasi Se No.26/Pj/2015 Tentang Penegasan Penggunaan Nomor Seri Faktur Pajak Dan Tata Cara Pembuatan Faktur Pajak Ditinjau Dari Asas Ease Of Administration (Studi Kasus Pt Mi), Elsie Sylviana Kasim, Poppy Viendya

Jurnal Administrasi Bisnis Terapan

This study discusses the implementation analysis of SE No. 26 / PJ / 2015 on the affirmation of the use of the Tax Invoice number and the procedure for making the Tax Invoice from the principle of ease of administration (case study of PT MI). Data collection techniques used in this study is literature studies (Library Research) and field studies (Field Research). The results of research and analysis can be concluded as follows SE implementation No. 26 / PJ/ 2015 does not provide certainty to the Taxpayer, not efficient because the Taxpayer is required to pay a fine, not convenience …


Tinjauan Atas Asas Keadilan Dan Kemudahan Administrasi Pajak Dalampengenaan Pajak Penghasilan Final 1% Terhadap Wajib Pajak Umkm, Fitria Arianty Jun 2017

Tinjauan Atas Asas Keadilan Dan Kemudahan Administrasi Pajak Dalampengenaan Pajak Penghasilan Final 1% Terhadap Wajib Pajak Umkm, Fitria Arianty

Jurnal Vokasi Indonesia

The purpose of Final Tax Policy for SMEs is to increase tax revenue from the SMEs sector, which is classified as an underground economy activities because of their economy activity is not detected by conventional tax collection system. The application of this Final Tax Policy emphasizes The Principle Ease of Tax Administration ignoring The Principle of Equity, so that SMEs are included in the database Taxpayers Directorate General of Taxation, to then be able to carry out their tax liability. The research method is descriptive qualitative approach. The data obtained are primary and secondary data that can be used as …