Insentif, Modernisasi, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Usaha Mikro, Kecil dan Menengah (UMKM)
Denny Hambali,
Reza Muhammad Rizqi
Abstract:Uang pajak memainkan peran penting dalam pertumbuhan Indonesia. Rasio kepatuhan wajib pajak terhadap penerimaan pajak di Indonesia secara keseluruhan menunjukkan peningkatan. Namun, di beberapa wilayah tertentu, khususnya di KPP Pratama Sumbawa Besar, rasio kepatuhan wajib pajak, khususnya untuk UMKM, mengalami penurunan. Untuk memastikan kepatuhan wajib pajak, terutama dalam kondisi pandemi Covid-19, pemerintah telah memberlakukan beberapa kebijakan termasuk pemberian insentif pajak, modernisasi sistem admini… Show more
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