FENOMENA PENGHINDARAN PEMBAYARAN PPN YANG SUDAH DIPUNGUT OLEH PENGUSAHA KENA PAJAK, APA MOTIFNYA?

FENOMENA PENGHINDARAN PEMBAYARAN PPN YANG SUDAH DIPUNGUT OLEH PENGUSAHA KENA PAJAK, APA MOTIFNYA?

This research aims to determine the phenomenon of evasion of payment of value added tax which has been collected by taxable entrepreneurs in Indonesia. The focus of this research was carried out at the Cilegon Pratama Tax Service Office by gathering information from Account Representatives and taxp...

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Bibliographic Details
Main Authors: Bernard Sirait, Via Aviatun Nupus, Wanda Rika Meilena, Nugi Ratnasari, Muhammad Jaenal Arifin, Roza Mulyadi
Format: Article
Language:Indonesian
Published: Universitas Nahdlatul Ulama Surabaya 2025-01-01
Series:Accounting and Management Journal
Subjects:
Account Representative
Value Added Tax
Tax Payer
Tax Evasion
Letter of Request and Explanation of Data and/or Information
Taxable entrepreneurs
Online Access:https://journal2.unusa.ac.id/index.php/AMJ/article/view/6759
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https://journal2.unusa.ac.id/index.php/AMJ/article/view/6759

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