Analisis Kepatuhan Wajib Pajak dalam Membayar Pajak Restoran Studi Kasus pada Badan Pengelola Pajak dan Retribusi Daerah Kabupaten Musi Rawas

Autor:	Apriani Apriani, Yayuk Marliza, Miki Indika
Rok vydání:	2020
Předmět:	Data collection Tax management Notice business.industry media_common.quotation_subject Arrears Accounting Business Taxpayer Payment media_common
Zdroj:	Jurnal Kajian Akuntansi dan Auditing. 15:65-76
ISSN:	2721-8457 1907-2473
DOI:	10.37301/jkaa.v15i1.22
Popis:	The purpose of this study is to know the compliance of taxpayer to pay the restaurant tax. This study is conducted in the tax management and retributions Body of Musi Rawas Regency. The data is collected during 2016 -2018 . This research used deskriptive and qualitative and the data used are primery data abd secondary data. Methods of data collection interviews,observation and documentations. There is one variable, namely tax payer compliance . the restuls of the analysis show that restaurant taxpayer compliance is categorized to be obdient, it can be seen annual submitting the regional tax notice. (SPTPD), having no tax arrears for ail tipes oftax having obtainted permissions to pay in installments and delaying tax payments, never sentenced texations in the past ten years.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::be2909f1afdda6f39fd37ee8fac8d544 https://doi.org/10.37301/jkaa.v15i1.22 Zobrazit plný text záznamu