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Tax Policy: What Does SMEs Say?

Author

Listed:
  • Nuswantara Dian Anita

    (Universitas Negeri Surabaya, Accounting Department, Faculty of Economics, Indonesia)

  • Prastiwi Dewi

    (Universitas Negeri Surabaya, Accounting Department, Faculty of Economics, Indonesia)

  • Aisyaturahmi

    (Universitas Negeri Surabaya, Accounting Department, Faculty of Economics, Indonesia)

Abstract

Tax is one of the main sources of government revenue in Indonesia. Unfortunately the enormous population has not been able to make tax revenues so great. The cost to issue a new policy package should be accompanied by increased taxpayer compliance, as indicated by tax revenue. But until now the increase in tax revenue is due to the higher the value of money. Based on the above, it needs to be studied and analysed on how the critical analysis of income tax policy for individual taxpayers of small and medium enterprises (SMEs).A qualitative approach using phenomenological studies is designed to gain an explanation of the above phenomena in terms of the taxpayer's perspective. Survey technique is the main data collection technique used in this study. The final process of the research is expected to find the right formulation of the current policy and find the policy formulation that can be used as input for policy makers in the field of taxation.

Suggested Citation

  • Nuswantara Dian Anita & Prastiwi Dewi & Aisyaturahmi, 2018. "Tax Policy: What Does SMEs Say?," HOLISTICA – Journal of Business and Public Administration, Sciendo, vol. 9(1), pages 71-80, May.
    • Handle: RePEc:vrs:hjobpa:v:9:y:2018:i:1:p:71-80:n:6
    DOI: 10.1515/hjbpa-2018-0006
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    References listed on IDEAS

    as
    1. Qihou Zhou, 2007. "A Scheme to Determine Tax Rates Fairly and Quantitatively," American Journal of Economics and Sociology, Wiley Blackwell, vol. 66(5), pages 937-957, November.
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      More about this item

      Keywords

      Tax policy; income tax; SMEs; taxpayers’ perspective;
      All these keywords.

      JEL classification:

      • G3 - Financial Economics - - Corporate Finance and Governance
      • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration

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