Globally, the digital economy is expanding rapidly. The Fourth Industrial Revolution (4IR)
and ongoing technological advances are responsible for this enormous increase. The Covid …

Tax reform in Indonesia occurred from 1983 to 2009. In the last few years, several changes
have been made to the same tax law in a short period. This indicates the Indonesian …

Abstract Salah satu program Pemulihan Ekonomi Nasional (PEN) adalah pemberian insentif
pajak bagi Wajib Pajak pelaku UMKM (WP UMKM). Sejak April 2020 sampai dengan …

Discipline in taxpayer compliance is essential, especially during the COVID-19 pandemic.
The phenomenon of education level, income level and tax policy will create a dynamic form …

This paper aims to provide a perspective on assistance to MSMEs in East Java in the face of
the Covid-19 pandemic. So far, MSMEs have been proven to be one of the economic drivers …

Abstract Directorate-General of Tax (DJP) consistently reforms its tax administration system,
among others by upgrading the Directorate-General of Tax Information System (SIDPJ) …

The purpose of this research is to evaluate how the provision of tax incentives PMK No.
82/PMK. 03/2021, tax socialization, and tax administration affect tax compliance in the …

This study aims to design a taxation scheme for international digital transactions in the
ASEAN countries. This study uses a qualitative approach through content analysis of words …

This study aims to design a digital tax scheme based on a case study of the effort to tax
Booking. com. This study used a qualitative case study methodology. Articles related to tax …