Iswoyo, Andi and Ermawati, Yuli and Nugroho, Alfi (2017) Development of Financial Statement and Income Tax Application for SMEs in East Java Indonesia. IOSR Journal of Mobile Computing & Application (IOSR-JMCA), 4 (3): 2. pp. 13-23. ISSN 2394-0050
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Abstract
The long-term goal of this research is the perpetrators of SME are able to understand and are
willing to report their tax liability under applicable regulations by using applications developed to be
creditable. Research Methods using qualitative research methods combined with quantitative especially when
viewed from the type of data and how to analyze it. While in the Android-based Application Development, the
following stages are used; 1) Preparation Phase; 2) Analysis Stage; 3) Design Stage; 4) Implementation Phase;
5) Testing Stage and 6) Reporting Stage. The results show that in general, SMEs are aware that they have to
submit SPT on time even if they do not understand the taxation procedures imposed on them. There are some
perpetrators of SMEs who attempt to understand the tax regulations, but the majority of SME is still a simple
deposit. The research also develops Android-based SME financial and tax reporting applications and web
applications for administrators and reporting.
Item Type: | Article |
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Uncontrolled Keywords: | Income Tax, SME, Application Developmen |
Subjects: | H Social Sciences > HG Finance |
Divisions: | Jurnal |
Depositing User: | Mochamad Danny Rochman, A.Md. Lib., S.S.I. |
Date Deposited: | 13 Apr 2020 08:43 |
Last Modified: | 13 Apr 2020 08:43 |
URI: | http://eprints.uwp.ac.id/id/eprint/857 |
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