Open AccessANALYSIS OF DIFFERENCES THE INTEREST IN PAYING INCOME TAX AFTER TAX REDUCTION (CASE STUDY IN THE SME OF THE FOOD INDUSTRY AND THE TEXTILE INDUSTRY).
Author(s) -
Vierly Ananta Upa
Publication year - 2021
Publication title -
international journal of advanced research
Language(s) - English
Resource type - Journals
ISSN - 2320-5407
DOI - 10.21474/ijar01/13046
Subject(s) - food industry , textile industry , business , population , textile , income tax , gross income , agricultural economics , economics , state income tax , tax reform , public economics , food science , environmental health , medicine , chemistry , archaeology , history
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.