Pembatasan Usia Dalam Rekrutmen Tenaga Kerja Ditinjau Dari Kerangka Pemenuhan Hak Asasi Manusia (Studi Putusan Mahkamah Konstitusi Nomor 124/PUU-XXII/2024), dilatar belakangi oleh Undang-Undang Ketenagakerjaan Pasal 35 ayat (1) dan Undang-Undang Hak Asasi Manusia Pasal 1 angka 3 yang memberikan potensi terjadinya diskriminasi dalam proses rekrutmen tenaga kerja. Dengan pembatasan usia pada lowo…
Micro, Small, and Medium Enterprises (MSMEs) play an important role in the economy; however, their level of tax compliance remains relatively low. This study aims to analyze the effect of tax knowledge, tax sanctions, and tax administration modernization on MSME tax compliance in Palembang City. This research employs a quantitative approach using the Structural Equation Model–Partial Least Sq…
The implementation of Value Added Tax on Electronic Commerce (VAT on PMSE) in E-Commerce transactions has not yet been fully accompanied by an optimal level of consumer tax compliance. This study aims to analyze the effect of digital tax literacy, understanding of VAT on PMSE, and tax transparency on E-Commerce consumer tax compliance. The object of this study is students of Universitas Sriwija…
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