This study aims to examine and analyze the effect of taxpayers, investment GRDP on MSME final income tax receipts. Final PPh receipts are one taxes, namely as stipulated in Law no. 36 2008 concerning Income Tax regulated article 4 paragraph (2). uses a quantitative approach with an associative research design. The population this is report at Pematang Siantar Primary Service sample actors Offic...

The aim of this research is to know smurfing and credit card surplus payment as a tax avoidance method in Indonesia. This uses the qualitative by using descriptive approach gather data. Some taxpayers break their main accounts into several accounts, whether use own names or nominee's avoid threshold. Taxpayers schemes embezzle real income from authorities. also income. Those two can bring negat...