微小中型企业的税收政策与合规负担:印度尼西亚的深入法律研究

Loso Judijanto
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摘要

中小微型企业(MSMEs)受税法影响,税法对其发展前景、竞争力和行为产生重大影响。印尼的中小微企业在遵守税法方面面临着许多障碍,如复杂的行政程序、昂贵的合规费用以及获得激励措施的限制。本研究采用规范分析技术,开展了一项全面的法律研究,以评估印尼中小微企业面临的税收政策和合规限制。研究结果突出表明,有必要采取有针对性的措施来改善纳税人教育、提高激励措施的可及性、简化税法并提供合规支持。通过解决这些问题,印尼可以为中小微企业提供更加有利和支持的税收环境,促进创业、经济增长和可持续发展。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Taxation Policy and Compliance Burden on MSMEs: An In-depth Legal Study in Indonesia
Micro, Small, and Medium-Sized Enterprises (MSMEs) are shaped by tax laws, which have a major impact on their growth prospects, competitiveness, and conduct. MSMEs in Indonesia confront many obstacles when it comes to adhering to tax laws, such as intricate administrative procedures, expensive compliance fees, and restricted access to incentives. Using a normative analysis technique, this research undertakes a comprehensive legal study to assess taxation policies and compliance constraints on MSMEs in Indonesia. The results highlight the necessity of focused initiatives to improve taxpayer education, increase incentive accessibility, streamline tax laws, and provide compliance support. By tackling these issues, Indonesia can provide a tax climate that is more favorable and supportive of MSMEs, promoting entrepreneurship, economic growth, and sustainable development.
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