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All Journal Jurnal Bisnis Terapan
Yusuf Mulus Riptianto
Poltek Ubaya
Economics, Econometrics & Finance Social Sciences

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DAMPAK PERUBAHAN PENCATATAN KE PEMBUKUAN PADA WAJIB PAJAK ORANG PRIBADI: STUDI KASUS PROFESI PENGACARA Yusuf Mulus Riptianto
Jurnal Bisnis Terapan Vol. 7 No. 1 (2023): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v7i1.5538

Abstract

The purpose of this study is to compare the impact of changing the obligation to keep records by individual taxpayers to bookkeeping by corporate taxpayers, who are categorized by tax regulations as experts, who are categorized as independent workers, carry out their activities acting for and on their own behalf, not for and on behalf of the association. By studying business processes and taking data on the business circulation of a lawyer practicing in Surabaya, it proves that these changes have had an impact on his tax reporting. For this profession, it is actually obligatory to keep bookkeeping, but it is grouped as a taxpayer who is exempt from the obligation to keep bookkeeping, but is obliged to keep records.
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