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KE (TIDAK) PATUHAN WAJIB PAJAK: POTRET SELF ASSESSMENT SYSTEM
2017
Ekuitas: Jurnal Ekonomi dan Keuangan
This study aims to interpretation the behavior of tax payers in carrying out his tax liability.x As we all know the tax system in Indonesia adheres to the self assessment system. In this system the government entrust all calculation, payment and reporting of tax payable on tax payers. As a result of various behaviors appear to express this practice of self assessment system The study used a non-positivistic with decriptive approche to observe phenomena that exist in the practice of taxation.
doi:10.24034/j25485024.y2016.v20.i3.1803
fatcat:sivrztlxvzfm7bxwqb3en5zrpq