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Proceedings of the Mulawarman International Conference on Economics and Business (MICEB 2017)
The purpose of this study is to empirically test effect of taxpayer perception to the implementation of PP No.46 of 2013, and their awareness on paying taxes on taxpayer compliance of small and medium enterprises. Theoretically the results of this study are expected to enrich and provide several empirical evidences regarding factors that influence the adoption of taxpayer perceive towards tax evasion action, thus it can be useful for academics, practitioners and policy makers. The populationsdoi:10.2991/miceb-17.2018.32 fatcat:xokdzhwc7zgyfmmexuj32baaqi