OPTIMALISASI PERAN KANTOR PELAYANAN PAJAK PRATAMA YOGYAKARTA DALAM PENINGKATAN KEPATUHAN PAJAK PELAKU USAHA MIKRO KECIL MENENGAH

ODELIA, MONICA RINDA (2019) OPTIMALISASI PERAN KANTOR PELAYANAN PAJAK PRATAMA YOGYAKARTA DALAM PENINGKATAN KEPATUHAN PAJAK PELAKU USAHA MIKRO KECIL MENENGAH. PTIMALISASI PERAN KANTOR PELAYANAN PAJAK PRATAMA YOGYAKARTA DALAM PENINGKATAN KEPATUHAN PAJAK PELAKU USAHA MIKRO KECIL MENENGAH (ii,11p). pp. 1-11.

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Abstract

Taxes are the one of the largest sources of revenue in the country which can help increase state revenues, sustain state spending, and also for the benefit of national development. With the tax, it will affect the balance between the government and the community. The government is obliged to provide infrastructure to support the needs of the community, while the community has the right to get good infrastructure by also having the obligation to contribute and fulfill its obligations through tax payments which will later also be used to manage existing facilities and infrastructure, because it is through taxes that various infrastructure fasilities what is needed by the community to meet their individual needs can be available. Taxes are collected from the public as tax subject who meet the requirements as taxpayers. Taxation conditions require astive participation by taxpayers in fulfilling tax obligations. One of the subjects of the biggest taxpayer driving revenue in the country is coming from Micro Small Medium Enterprises. The large number of Micro Small Medium Enterprises actors in this country can then help to encourage and increase state revenue and the government hopes that Micro Small Medium Enterprises can increase their awareness of tax payment fulfillment.

Item Type: Article
Uncontrolled Keywords: Taxes, sources of revenue, taxpayers, Micro Small Medium Enterprise.
Subjects: Ilmu Hukum > Kenegaraan dan Pemerintah
Divisions: Fakultas Hukum > Program Studi Ilmu Hukum
Depositing User: Editor UAJY
Date Deposited: 10 Jun 2021 13:56
Last Modified: 10 Jun 2021 13:56
URI: http://e-journal.uajy.ac.id/id/eprint/24120

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