Pemahaman Manajemen Perusahaan tentang Peraturan Perpajakan dan Kepatuhan Wajib Pajak Badan (Studi Kasus di Kota Metro)
Abstract: This study aims to
analyze how an understanding of the company's management and tax laws and how
an understanding of the compliance management company corporate taxpayers in
Metro City. From the analysis and discussion, it can be concluded that the
understanding of the company's management at Metro City on tax laws and
compliance with corporate taxpayers is good. This indicates that the company
has to understand the obligations and rights as a taxpayer as stated in the
taxation legislation.
It may be advisable for the company is the management should further
deepen the existing section of each item in the tax laws that apply today. As
for the tax laws suggested policy makers should not make taxpayers feel
difficulty in meeting its obligations as a taxpayer and where to make changes
to the tax laws should be communicated to the taxpayer in order to avoid errors
in the implementation and fulfillment of the rights of taxpayers.
Keywords: Management; Tax
laws; Tax compliance
Penulis: Khomsiyah, Lie Nelly,
Haninun
Kode Jurnal: jpakuntansidd1000088
