ANALISIS KEPATUHAN PEMBAYARAN PAJAK PENGHASILAN PASAL 23 TOKO KELONTONG DI DI DESA BEJI

Yulia Aroningtias and Feni Setyorini

No 85yfq_v1, OSF Preprints from Center for Open Science

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.

Date: 2021-06-15
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Persistent link: https://EconPapers.repec.org/RePEc:osf:osfxxx:85yfq_v1

DOI: 10.31219/osf.io/85yfq_v1

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