Pengaruh Karakteristik Usaha Wajib Pajak Badan Terhadap Tingkat Kepatuhan Berdasarkan Pengukuran Reporting Compliance (Studi Pada Kantor Pelayanan Pajak Pratama Surabaya Sawahan)

Abstract Tax is important source of state revenue for national development. One factor affecting tax revenue increase is tax payer compliance. Self assessment system that applied in Indonesia enable tax payer makes reporting non-compliance. Based on previous research conducted before tax reform 20...

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Bibliographic Details

Published in:	Akrual: Jurnal Akuntansi
Main Authors:	Umy Anisari Khulsum, Made Dudy Satyawan
Format:	Article
Language:	English
Published:	Universitas Negeri Surabaya 2014-10-01
Subjects:	characteristics of business taxpayer enterprises reporting compliance
Online Access:	https://journal.unesa.ac.id/index.php/aj/article/view/324