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B.M, Afrizal Izzaki
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Economics, Econometrics & Finance

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Analisis Upaya Wajib Pajak Melakukan Tax Avoidance Melalui Hibah B.M, Afrizal Izzaki; Wijaya, Suparna
Jurnal Ilmiah Akuntansi Kesatuan Vol 5 No 2 (2017): JIAKES Edisi Agustus 2017
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.865 KB) | DOI: 10.37641/jiakes.v5i2.80

Abstract

A grant is a gift from a taxpayer to another taxpayer. For the recipient of the grant can be an income that is not a tax object or a tax object. This paper aims to provide an overview of the efforts made by taxpayers in tax avoidance through grants. The method used is qualitative with descriptive approach. The results show that taxpayers use grants as an attempt to avoid taxes through grants to educational institutions, parents to children, and the recognition of property that comes from grants
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