DAMPAK PERUBAHAN PENCATATAN KE PEMBUKUAN PADA WAJIB PAJAK ORANG PRIBADI: STUDI KASUS PROFESI PENGACARA

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