ANALYSIS OF DIFFERENCES THE INTEREST IN PAYING INCOME TAX AFTER TAX REDUCTION (CASE STUDY IN THE SME OF THE FOOD INDUSTRY AND THE TEXTILE INDUSTRY).
- Lecturer, Department of Accounting,Universitas Pelita Harapan, Surabaya, Indonesia.
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The reduction of SME income tax has caused controversy. This study aims to determine and analyze differences the interest in paying taxes after the reduction of income tax, especially in the food industry and textile industry. The population in this study is all SME engaged in the food industry and textile industry in Surabaya and Sidoarjo. Based on the test results, it can be concluded that the policy of reducing the income tax rate shows a positive response from SMEs. The results of this study also show that there is no difference in responses from both the food and textile industries.
[Vierly Ananta Upa (2021); ANALYSIS OF DIFFERENCES THE INTEREST IN PAYING INCOME TAX AFTER TAX REDUCTION (CASE STUDY IN THE SME OF THE FOOD INDUSTRY AND THE TEXTILE INDUSTRY). Int. J. of Adv. Res. 9 (Jun). 559-563] (ISSN 2320-5407). www.journalijar.com
Universitas Pelita Harapan
Indonesia