Evaluation of Government Reform in Tax Administration: Evidence from Micro, Small and Medium Enterprises (MSMEs) in Indonesia-Reference-Cited by-同舟云学术

Evaluation of Government Reform in Tax Administration: Evidence from Micro, Small and Medium Enterprises (MSMEs) in Indonesia

Published:2021-11-16 Issue: Volume: Page:1-13
ISSN:0190-0692
Container-title:International Journal of Public Administration
language:en
Short-container-title:International Journal of Public Administration

Author:

Nuryanah Siti¹^ORCID,Mahabbatussalma Fauziah¹,Satrio Aditya Agung¹

Affiliation:

1. Department of Accounting, Faculty of Economics and Business, Universitas Indonesia, Depok, Indonesia

Funder

Universitas Indonesia

Publisher

Informa UK Limited

Subject

Public Administration,Business and International Management

Link

https://www.tandfonline.com/doi/pdf/10.1080/01900692.2021.1995746

Reference78 articles.

1. The Presumptive Tax Regime on Micro, Small and Medium Enterprises in Indonesia

2. Alabede, J. O. (2012). An investigation of factors influencing taxpayers’ compliance behaviour: Evidence from Nigeria, Universiti Utara Malaysia. http://etd.uum.edu.my/3509/8/s92688.pdf

3. Aldin, I. U. (2018, 1 November). Perbesar kontribusi UMKM, pajak gandeng Lima BUMN (Increase UMKM contribution, tax (authority) collaborates with five state-owned enterprises). Katadata. https://katadata.co.id/berita/2018/11/01/perbesar-kontribusi-umkm-pajak-gandeng-lima-bumn

4. Income tax evasion: a theoretical analysis

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