Abstract
An Individual Company is a new legal entity intended for Micro and Small Enterprise (MSE) actors to obtain legal entity status. However, based on the taxation perspective, establishing an Individual Company raises the consequence of tax imposition on one party that is substantially the same entity, namely MSEs as Individuals and Individual Companies as Legal Entities. This study intends to examine the taxation responsibility attached to the Individual Company as a law entity so taxpayers can carry out their tax obligations. The study method used is normative juridical with descriptive-analytical research specifications and qualitative juridical data analysis. The results of this study indicate that MSE actors who establish themselves as Individual Companies are given Corporate Taxpayer status with all its legal consequences. Direktorat Jenderal Pajak (DJP) needs to make adjustments and relax the Rights and Obligations of Corporate Taxpayers in the form of Individual Companies so that the tax self-assessment system is still implemented effectively, easily, and efficiently for taxpayers so that it has an impact on legal certainty and increases the level of taxpayer compliance.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
