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Analisis Kepatuhan Pembayaran Pajak Penghasilan Pasal 23 Toko Kelontong Di Di Desa Beji

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    Abstract

    The purpose of this study was to determine the calculation, deposit and reporting of Corporate Income Tax carried out at a grocery store in Beji Village and how the perception of grocery store owners towards the existence of a modern market. Knowing the impact of the existence of a modern market on tax payment compliance in the grocery store business. To achieve the objectives in this study used a qualitative type of research with interview survey methods. Qualitative analysis uses data reduction, data presentation, and drawing conclusions. The results showed. The existence of modern minimarkets on grocery stores has a negative impact on turnover, income and the number of customers so that the payment of corporate income tax that should be paid is ignored by the grocery store business owner.

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  • , 2021. "Analisis Kepatuhan Pembayaran Pajak Penghasilan Pasal 23 Toko Kelontong Di Di Desa Beji," OSF Preprints s87pn, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:s87pn
    DOI: 10.31219/osf.io/s87pn
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