Pandemic And Digital Era: Income Tax Of Smes 10 Th ISCA 2020
2020
The Indonesian government sets the SME income tax at a rate of 0.5% final. These rules were made with the aim of keeping records by SMEs to facilitate implementation of compliance. However, this regulation is not very welcome, as evidenced by the lack of tax revenue from the SMEs sector added to this during this pandemic era. This research is a qualitative research with descriptive research type. Sampling was done by purposive sampling. In-depth interviews were conducted to find out more about how the pandemic era forced SMEs to become increasingly digital literate to carry out their tax obligations. Integration of digital information systems with simple supply chain management is needed in the administration of bookkeeping. Keywords: Digital Era; Tax; SMEs
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