KEPATUHAN PAJAK DAN KEBIJAKAN HUKUM TERHADAP KESEJAHTERAAN BISNIS DI INDONESIA

Beta Dwi Lestari, . (2025) KEPATUHAN PAJAK DAN KEBIJAKAN HUKUM TERHADAP KESEJAHTERAAN BISNIS DI INDONESIA. Jurnal Kertha Semaya, 12 (12). pp. 3318-3330. ISSN 2303-0569

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Abstract

The aim of this research is to analyze the influence of tax compliance and legal policies on business prosperity in Indonesia and identify the factors that influence it. This research uses normative legal research methods (normative juridical) with a statutory approach and a case approach. The research results show that tax compliance regulations and legal policies influence business welfare through the implementation of Law no. 28 of 2007 concerning General Provisions and Tax Procedures, but there are still issues of vague norms and legal conflicts that hamper its effectiveness. Factors that influence tax compliance and legal policies include taxpayer awareness, tax knowledge, quality of tax service, and application of tax sanctions, as seen in the case of PT. Adaro Indonesia and e-commerce UMKM in Malang City.

Item Type:	Article
Additional Information:	[No. Panggil : 2110611027] [Pembimbing : Andriyanto Adhi Nugroho] [Penguji 1 : Rianda Dirkareshza] [Penguji 2 : Muthia Sakti]
Uncontrolled Keywords:	Tax Compliance, Legal Policy, Business Welfare, Taxpayers, Taxation
Subjects:	K Law > K Law (General)
Divisions:	Fakultas Hukum > Program Studi Hukum (S1)
Depositing User:	BETA DWI LESTARI
Date Deposited:	17 Feb 2025 07:25
Last Modified:	17 Feb 2025 07:25
URI:	http://repository.upnvj.ac.id/id/eprint/35531

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