THE EFFECT OF TAXATION UNDERSTANDING, TAX PERCEPTION ON APPLICATION OF AMENDMENT TO GOVERNMENT REGULATION NO. 46 OF 2013 BECOME NO. 23 OF 2018 ON SANCTIONS OF TAXATION AND PERSONAL MSME TAXPAYER COMPLIANCE IN PEKANBARU

This study aims to determine the effect of (1) Taxation Understanding on the Compliance of Personal MSME Taxpayers, (2) Taxpayers Perception Regarding Application of Amendment to PP No.46 of 2013 become PP No.23 of 2018 on the Compliance of Personal MSME Taxpayers, (3) Taxation Understanding on Tax...

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Bibliographic Details
Main Authors: Sudarno Sudarno, Suyono Suyono, Yusrizal Yusrizal, Vivian Regita
Format: Article
Language:English
Published: University of Brawijaya 2021-02-01
Series:Jurnal Aplikasi Manajemen
Subjects:
Online Access:https://jurnaljam.ub.ac.id/index.php/jam/article/view/2084