COMPLIANCE OF MICRO SMALL MEDIUM ENTERPRISE TAX PAYERS TO GROSS REGIONAL DOMESTIC PRODUCT

Yuli Nawangsasi, Inayati Nasrudin, Hilda Purnamawati

Abstract


Increasing the number of Micro Small and Medium Enterprise local government of Bandung is a potential source of income from the local tax sector to increase development an economic city of Bandung. This research is to describe the role of tax payer compliance rate on Micro Small and Medium Enterprise to increase the Gross Regional Domestic Product as measured by the increase government expenditures of finance development of Bandung city during period 2013 – 2016. The method of study is descriptive verificatif by using the analytical tool Two Stage Least Square. The result of the analysis indicates that compliance of micro enterprise tax payers will impact to increase the gross regional domestic product through the increased government expenditures sourced from local tax revenues.

Keywords


Tax Payer Compliance; Micro Small and Medium Enterprise; Gross Regional Domestic Product; Government Expenditures.

Full Text:

PDF

References


Azzam Farras Wijdan, (2018). Analisis Pengaruh Pengeluaran Pemerintah, Investasi, Dana ZIS dan Tenaga Kerja Terhadap Pertumbuhan Ekonomi, in West Java Province, International Organization of

Scientific Research (IQSR) Journal, ISSN 2320-7388, Vol 1, Issue 5, Version VI.

Darmayuda, Ufira Isbah and Eka Aranas Pailis, (2009). Pengaruh Bagi Hasil Pajak dan Bagi Hasil SDA Terhadap PDRB kabupaten/ kota Sumatera Utara, Journal of Economics, volume 17 No. 2

Magdalena Silawati Samosir, Made Suyana Utama, AA.IN.Marhaeni.(2016). Analisis Pengaruh Pemberdayaan dan Kinerja UMKM terhadap kesejahteraan pelaku UMKM, E- Journal Ekonomi dan Bisnis, ISSN : 2337-3067.

Minister of Finance Regulation No.174/PMK-07/2007, On The Temporary Allocation of Tax Sharing Funds Article 25 and article 29 Individual Tax Payers In The State and Tax Laws article 21

Nining Sudiyarti, Ismawati and Agus Irwansyah, (2017). Pengaruh UMKM Terhadap Pertumbuhan Ekonomi Daerah, Kabupaten Sumbawa, Journal of Economics and Business, Volume 14, No. 2, August

Restu Apriani, Mukhlizul Hamdi, Herawati, (2018). PengaruhKepatuhan Wajib Pajak, Pemeriksaan Wajib Pajak dan Pemungutan Pajak Terhadap Penerimaan Pajak Daerah, E Journal, Vol. 12, No.1.

Roger E. Back House. (2015). Revisiting Samuelson's Foundation of Economic Analysis, American Economic Ass, Journal of Economic Literature, Vol. 53, No, 2, (pp 326 - 350)

The Government Regulation of the Republic of Indonesia Number 46 of 2013, Income Tax on Income from Enterprise Received Or Obtained by Taxpayers Who Have Certain Gross Distributions.

Widodo, Widi, Deddy Djefris, Eka Aryani Wardhani, (2010). Moral, Budaya dan Kepatuhan Pajak, Alfabeta Bandung, 2010.

Wooldridge, Jeffrey M., (2010). Introductory Econometrics: A Modern Approach, Fourth Ed., South Western Cengeage Learning,

Canada.




DOI: https://doi.org/10.17509/tjr.v1i2.12885

Refbacks

  • There are currently no refbacks.


 Creative Commons License

The International Journal Business Review (The Jobs Review) is licensed under a Creative Commons Attribution-ShareAlike 4.0

View My Stats