KEPATUHAN WAJIB PAJAK ATAS JASA SEWA OUTLET PT AMORA DI KOTA MADIUN PADA UNDANG-UNDANG PASAL 4 AYAT 2

Abstract

This study aims to determine Taxpayer Compliance in Withholding, Depositing and Reporting of PPh 4 Paragraph 2 income tax for outlet rental services at PT AMORA in Madiun City. This research was conducted using primary and secondary data that is already available. This research is a qualitative descriptive study with primary and secondary data processed by the authors at PT AMORA. The results of this study indicate that PT AMORA in reporting has not complied with government regulations and the Tax Law.

Keywords: Final Income Tax, Reporting Compliance PPh 4 paragraph 2