| Summary: | Micro, Small, Medium Enterprises (MSME) is business group that most found in
Bantul. Every year amount of MSME in Bantul increases. Policy on income tax tariff and
incentive for MSME in Bantul is expected to be able to push fair, conducive, and competitive
business climate. This reseach is according to fair efficiency principle in capital investment,
ecspecially for MSME development, then those principal is used by income tax tariff and
incentive for tax payer policy for MSME in Bantul.
This research indicated that there is different income tax tariff and incentive for tax
payer. In MSME group, tariff is differentiated based on personal tax payer and domestic
institutional taxpayer and difference in application of tax incentive that only charged to
MSME having domestic institutional taxpayer. However, the matter is not barrier for MSME
taxpayer to pay income tax. Compliance level of taxpayer to pay income tax in Bantul is
high. It indicated that people trust in government in managing the tax that eventually the
taxpayer can enjoy it. Government is considered efficient in state revenue through tax, so
create conducive and competitive business climate in society, particularly MSME.
|
|---|