Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024)

<Previous Article In Volume
Next Article In Volume>

Taxation Analysis of Manamu Handwoven as a Micro, Small, and Medium Enterprise in Bali

Authors
Wayan Eny Mariani1, *, Ni Nengah Lasmini1, Sang Ayu Made Krisna Dewi Natalia2
1Accounting Department, Politeknik Negeri Bali, Badung, Bali, Indonesia
2Tourism Department, Politeknik Negeri Bali, Badung, Bali, Indonesia
*Corresponding author. Email: enymariani@pnb.ac.id
Corresponding Author
Wayan Eny Mariani
Available Online 31 December 2024.
DOI
10.2991/978-94-6463-622-2_21How to use a DOI?
Keywords
Industry; MSME; Taxation; Teaching Factory
Abstract

Micro, Small, and Medium Enterprises (MSMEs) have an important role in the Indonesian economy for the Indonesian government as evidenced by the existence of the Ministry of Cooperatives and SMEs. This ministry specifically deals with the MSME sector starting from formulation, and implementation, to policy supervision and empowerment. Manamu Handwoven is a micro, small, and medium enterprise (MSME) that operates in the field of hand-woven technical crafts using steel wire, copper, and brass as the basic materials. This industry focuses on reviving and encouraging the art of traditional hand weaving techniques which have almost become extinct over time. The obstacles experienced by MSMEs who have just obtained a business license are related to tax reporting related to their business activities. This research is a descriptive research that analyzes the taxation aspect of Manamu Handwoven as a MSME and how far the company has fulfilled the tax obligation according to its business license.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

<Previous Article In Volume
Next Article In Volume>
Volume Title
Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
31 December 2024
ISBN
978-94-6463-622-2
ISSN
2352-5428
DOI
10.2991/978-94-6463-622-2_21How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Wayan Eny Mariani
AU  - Ni Nengah Lasmini
AU  - Sang Ayu Made Krisna Dewi Natalia
PY  - 2024
DA  - 2024/12/31
TI  - Taxation Analysis of Manamu Handwoven as a Micro, Small, and Medium Enterprise in Bali
BT  - Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024)
PB  - Atlantis Press
SP  - 185
EP  - 193
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-622-2_21
DO  - 10.2991/978-94-6463-622-2_21
ID  - Mariani2024
ER  -