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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| Main Authors: | Bernard Sirait, Via Aviatun Nupus, Wanda Rika Meilena, Nugi Ratnasari, Muhammad Jaenal Arifin, Roza Mulyadi |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Universitas Nahdlatul Ulama Surabaya
2025-01-01
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| Series: | Accounting and Management Journal |
| Subjects: | |
| Online Access: | https://journal2.unusa.ac.id/index.php/AMJ/article/view/6759 |
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