{"title":"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","authors":"Loso Judijanto","doi":"10.56442/ijble.v5i2.618","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":503133,"journal":{"name":"International Journal of Business, Law, and Education","volume":"121 18","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-05-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Taxation Policy and Compliance Burden on MSMEs: An In-depth Legal Study in Indonesia\",\"authors\":\"Loso Judijanto\",\"doi\":\"10.56442/ijble.v5i2.618\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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.\",\"PeriodicalId\":503133,\"journal\":{\"name\":\"International Journal of Business, Law, and Education\",\"volume\":\"121 18\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-05-12\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of Business, Law, and Education\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.56442/ijble.v5i2.618\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Business, Law, and Education","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.56442/ijble.v5i2.618","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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.