2022
DOI: 10.54957/jolas.v1i2.121
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Kepatuhan Wajib Pajak Pelaku Usaha Restoran Di Kabupaten Asahan

Abstract: Taxpayer compliance is one of the important elements in tax administration. This study aims to analyze the taxpayer compliance of restaurant business in Asahan Regency in terms of the implementation of income tax payments and tax reporting. The research method used is qualitative with a literature study approach and interviews with two sources from the taxpayers and the Directorate General of Taxes. The authors compares the theory of the factors that affect tax compliance with the reality of the difficulties f… Show more

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