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Legalitas perusahaan kecil non-PKP dalam UU PPN berpotensi menciptakan pengusaha dan aparat pajak yang terpaksa memanipulasi PPn dan PPh terhutang
The Legality of a nontaxable small entrepreneurs (Pengusaha Kecil Non PKP) in the act of VAT (Value Added Tax) becomes this act is not fulfil justice and economic requirement. The classification of entrepreneurs in nontaxable small entrepreneurs and taxable entrepreneurs (PKP) are miss addres, because VAT is a consuption tax. Nontaxable small entrepreneurs and taxable entrepreneurs who sale taxable goods and services are not taxpayerm they are taxcollector. While buyer or consumer is a taxpayer. This condition has potentially disfunctional behavior, that are: (1) The act of VAT creats entrepreneurs and Fiscus who do manipulation of VAT and income tax. (2) The act of VAT can kill an entrepreneurs's business. They are killed by themselves or by Fiscus. (3) The act of VAT gives a big obligation to taxable entrepreneurs to collect VAT from buyer. There is not a compentation, but there is a sanction in term money and prison. (4) Fiscus can not do honest, because they only have a bad alternative. Since they loyal to act of VAT, so they kill entrepreneur's business. If they allow entrepreneur's violation of the act of VAT, so they are marked as a corruptor or a bad Fiscus. I hope government, parlement, scientist in taxation, entrepreneurs, and people who interest in taxation could joint together to improve the regulation in this act of VAT.Printed Journal
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| PSB lt.dasar - Pascasarjana | 1 |
| Penerbit | Lembaga Manajemen Fakultas Ekonomi Universitas Indonesia., |
|---|---|
| Edisi | - |
| Subjek | VAT Nontaxable small entrepreneurs Disfunctional behavior |
| ISBN/ISSN | 3029859 |
| Klasifikasi | - |
| Deskripsi Fisik | - |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |