This study examines the calculation, payment, and reporting of Article 25 Income Tax at PT Sumber Insani. The results show that the calculation and payment comply with regulations, but reporting is still delayed due to administrative constraints..Keywords: Article 25 Income Tax, Tax Compliance..
Tujuan penerbitannya adalah untuk memfasilitasi para peneliti, praktisi dan akademisi dalam menyebarluaskan hasil riset, gagasan dan pandangan mereka tentang ekonomi dan ...