SISTEM FORMULASI KEBIJAKAN PRESUMPTIVE PAJAK PERTAMBAHAN NILAI BAGI USAHA KECIL MIKRO DAN MENENGAH

According to Alan Tait, Value Added Tax is that all entrepreneurs such as chains, interrelated chains, and what is interesting in PPN because the tax on consumption is Input Tax which can be credited, as a description of the entrepreneur as a seller who does not pay taxes, who pays tax is the buyer. Micro, small and medium enterprises (UMKM) should be taxable entrepreneurs. Recommendations for the government are systems that facilitate small and medium micro entrepreneurs for tax administration (invoicing) so that the effectiveness of PPN can be achieved