Quantitative Series: Factors Analysis Effects of Government Regulation Number 46 the Year 2013 For SME’s by Justice, Convenience, and Simplicity of Tax Aspects
In 2013 the business circle was struck by the new tax rules, namely Government Regulations PP No. 46, 2013 on taxation regulations among UKM (SME’s) / Small Medium Enterprises but the strong allegations issued PP 46 of 2013 is because the potential tax revenue from the sector of UKM has not been explored to the fullest. By the required by the taxpayer related PP. No. 46 of 2013 uses several variables, namely taxes, taxes, taxes and tax benefits. The object of this research is the perpetrators of UKM (SMEs) in Makassar City who do 40 people using quantitative analysis and quantitative analysis. The result of this research indicates that the perception of justice tax has a significant effect as well as the most dominant variable affecting taxpayer compliance, taxability perception has a significant adverse impact on taxpayer compliance, tax perception simplicity has no significant impact, taxpayer's judgment is not valid in testing. The overall coefficient of determination contributes 26.5%.
Authors who publish in the Substantive Justice International Journal of Law agree with the following conditions:
- The author owns the copyright and gives the journal rights to the first publication with the work being simultaneously licensed under the Creative Commons Attribution License, which allows others to share the work with the authorship of the authorship and the initial publication in this journal.
- The author owns the copyright and other ownership rights related to the article, such as patents, the right to use the substance of the article in their own future work, including lectures and books, the right to self-archive the article, the right to enter into separate articles, contractual arrangements additional to the non-exclusive distribution of the published version of the article (e.g., posting it to an institutional repository or publishing it in a book), with acknowledgment of the initial publication in this journal
- Authors are permitted and encouraged to post their work online (for example, in institutional repositories or on their websites) before and during the submission process because it can lead to productive exchanges, as well as earlier and larger quotations of published works.