望加锡市中小企业电子商务交易活动的税收责任透明度

IF 1.1 4区医学 Q4 PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH

Ajar-African Journal of Aids Research Pub Date : 2022-02-17 DOI:10.35129/ajar.v5i01.277

Febriani Febriani, Tenriwaru Tenriwaru, Sitti Hartati Hairuddin

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引用次数: 0

摘要

本研究旨在确定望加锡市中小企业电子商务纳税责任的透明度程度。本研究采用定性方法和描述性定性方法，通过观察和访谈，本研究中使用的信息者是中小企业行为者。使用的数据收集技术包括数据简化、三角测量、数据展示、数据验证和研究的最终结论。本研究结果表明，中小企业在电子商务活动中纳税责任的透明度意味着大多数中小企业已经履行了其纳税义务，而部分中小企业由于缺乏专门的在线销售税收规则而没有履行其纳税义务。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

TAX RESPONSIBILITY TRANSPARENCY ON E-COMMERCE TRANSACTION ACTIVITIES BYSMALL MEDIUM ENTERPRISE (SME)IN MAKASSAR CITY

This study aims to determine the extent of transparency of e-commerce taxaccountability by SME in the city of Makassar. This study uses a qualitative method with a descriptive qualitative approach by conducting observations and interviews and the informants used in this study are SME actors. Data collection techniques used are data reduction, triangulation, data presentation, data verification and the final conclusion of the study. The results of this study indicate that the transparency of tax accountability on e-commerce activities by SME towards income tax payments means that most SME have fulfilled their tax obligations and some of them have not fulfilled their tax obligations due to the absence of special tax rules for selling online.

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来源期刊

Ajar-African Journal of Aids Research 医学-公共卫生、环境卫生与职业卫生

CiteScore

1.80

自引率

8.30%

发文量

审稿时长

>12 weeks

期刊介绍： African Journal of AIDS Research (AJAR) is a peer-reviewed research journal publishing papers that make an original contribution to the understanding of social dimensions of HIV/AIDS in African contexts. AJAR includes articles from, amongst others, the disciplines of sociology, demography, epidemiology, social geography, economics, psychology, anthropology, philosophy, health communication, media, cultural studies, public health, education, nursing science and social work. Papers relating to impact, care, prevention and social planning, as well as articles covering social theory and the history and politics of HIV/AIDS, will be considered for publication.