文章基本信息

标题：INTERPRETASI PAJAK DAN IMPLIKASINYA MENURUT PERSPEKTIF WAJIB PAJAK USAHA MIKRO, KECIL DAN MENENGAH
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作者：Mutiara Mutiah ; Mutiara Mutiah ; Gita Arasy Harwida 等
期刊名称：Jurnal Akuntansi Multiparadigma
印刷版ISSN：2086-7603
电子版ISSN：2089-5879
出版年度：2011
卷号：2
期号：3
页码：418-429
DOI：10.18202/jamal.2011.12.7129
语种：Indonesian
出版社：University of Brawijaya
摘要：Interpretation of Tax and its Implication According to Tax Payer Perpective for Small and Micro Enterprises. The purpose of this research is to find the interpretation of tax and its implication under the perspective of taxpayers in SMEs. Informants are from SMEs in Bangkalan. Data is collected through interviews wilh informants and analysed by employing phenomenology. The result shows that informants can interpret the substance of tax as govemed by regulations. Regarding the correctness of tax implementation, there are informants that have not yet implemented their tax appropriately. It seems that the presence of tax gives implication of problem emergence for there are many activities to be done regarding its implementation.
其他摘要：Interpretasi Pajak Dan Implikasinya Menurut Perspektif W^jib Pajak Usaha Mikro, Kecil Dan Menengah. Tujuan dari penelitian ini adalah mencari tahu tentang makna (interpretasi) pajak dan implikasinya menurut perspektif Wajib Pajak UMKM. Informan dari pene
关键词：paradigma riset akuntansi; positivis; interpretif; kritis; posmodernis; keragaman