Dampak Perubahan Pencatatan Ke Pembukuan Pada Wajib Pajak Orang Pribadi: Studi Kasus Profesi Pengacara

Riptianto, Yusuf Mulus (2023) Dampak Perubahan Pencatatan Ke Pembukuan Pada Wajib Pajak Orang Pribadi: Studi Kasus Profesi Pengacara. Jurnal Bisnis Terapan, 7 (1). pp. 81-92. ISSN 2580-4928; e-ISSN 2597-4157

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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. This research is a type of descriptive research with a case study approach namely research on the status of research subjects with respect to a specific or typical phase of the whole personality. Research subjects can be individuals, groups, institutions, or society. 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.

Item Type:	Article
Uncontrolled Keywords:	Lawyer Profession; Independent Workers; Bookkeeping; Recording
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting K Law > K Law (General)
Divisions:	Polytechnic > Diploma in Tax Accounting
Depositing User:	Yusuf Mulus Riptianto
Date Deposited:	11 Jul 2023 07:51
Last Modified:	01 Aug 2023 05:04
URI:	http://repository.ubaya.ac.id/id/eprint/44473

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