Studi etnometodologi kesiapan pemilik UMKM di sentra PKL Gayungan Surabaya untuk menghadapi rencana pengenaan pajak usaha kecil menengah  

Oleh:

Limanto, Danny ; Pandapotan, Daniel ; Rahmawan, Alfi

Jenis: Article from Proceeding
Dalam koleksi: Call For Papers dan Seminar Nasional : Pengelolaan Industri Kreatif Sebagai Penunjang Stabilitas Sistem Keuangan, page A110.
Topik: Readiness; SMEs; Tax; Tax Liabilities; Taxpayer
Fulltext: 110_StudiEtnomMetodologi.pdf (151.62KB)

Isi artikel

This research has purpose to know how deep the owners of SMEs understand about tax liabilities to be borne. This research used qualitative approach with Ethnomethodology paradigm. Informants in this research are business owners in the group of cadger in Sentra PKL Gayungan, who have surveyed by National Tax Census (SPN), involved in the process of business transactions, and have experience of paying taxes. All the data were gathered by structured in-depth interviews to informants. Data results is analyzed by using taxonomic analysis technique proposed by Spradley. The results showed that all the informants are not ready to deal with the plans of Government of Indonesia about the imposition of taxes to SMEs owners because the majority of owners have not fulfill all of their obligations in taxation yet, due to the limited knowledge possessed by the informants about the taxation.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali