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Description automatically generated, Sarifudin 2 Eka Agustiani 3


1, 2, 3 Faculty of Economics and Business, University of Mataram West Nusa Tenggara  Province, Indonesia


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Received 02 August 2021

Accepted 17 August 2021

Published 31 August 2021

Corresponding Author


DOI 10.29121/granthaalayah.v9.i8.2021.4184

Funding: This research received no specific grant from any funding agency in the public, commercial, or not-for-profit sectors.

Copyright: © 2021 The Author(s). This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.








This study takes the title "Fiscal Correction of Reporting Tax Payable Taxpayer Based on General Rate of Corporate Income Tax in 2020  Case Study at PT. Kamilia Utama Sentosa . The aim is to analyze the fiscal correction and income tax payable in fulfilling the tax obligations of corporate taxpayers based on the 2020 Corporate Income Tax General Rate.

This research was conducted at PT. Kamilia Utama Sentosa in Mataram with the application of the case method, namely the case at PT. Kamilia Utama Sentosa related to corporate taxpayer tax obligations referring to government regulations regarding general corporate income tax rates for 2020.

Fulfillment of Corporate Taxpayer Obligations PT. Kamilia Utama Sentosa for the 2020 fiscal year, namely the Fulfillment of Corporate Taxpayer Obligations related to the calculation, deposit, and reporting of the Annual SPT has been carried out in accordance with applicable regulations, namely the application of the Corporate Income Tax rate of 22%. The results of the fiscal correction show that there is a time difference in the calculation regarding the recognition of expenses according to the tax law. Positive correction according to fiscal, there is a difference of Rp. 13,674,428, - while the Taxable Income in the Profit/Loss report is Rp. 496,659,611, so that the income tax payable by the Taxable Entrepreneur (KPKP) who gets the facility (50 % x 22 % ) x Income Tax Those who get the facility, namely income tax payable amounting to Rp 34,062,397,- After deducting the total tax credit that has been deposited, the underpaid/overpaid income tax (PPh payable – Tax Credit) is Rp 34,062,397 – 61,917,344 = Rp 27,854. 947,- (overpaid income tax). Overpayment of corporate income tax of PT. Kamilia Utama Sentosa can be requested back or refunded and or calculated in the 2021 tax year or the excess tax is returned to PT. Kamilia Utama Sentosa by submitting an application to the Directorate General of Taxes.


Keywords: Fiscal Correction of Corporate Taxpayers




         Indonesia is one of the countries that has the main source of income coming from taxes, where taxes are an obligation to surrender some of the wealth to the state treasury due to circumstances, events, and actions that give a certain position, but not as a punishment, according to regulations set by the government. and can be forced, but there is no direct reciprocal service from the state because it is used to maintain general welfare. State revenue sourced from taxes has increased from year to year. According to Finance Minister Sri Mulyani Indrawati, the realization of tax revenue as of December 23, 2020 has reached 1,019.56 trillion rupiah or 85.65 percent of the target in accordance with Presidential Regulation 72 of 2020 of 1,198.8 trillion rupiah. In an online statement, the Minister of Finance, Sri Mulyani Indrawati, said that revenues from taxes, customs, excise, and non-tax state revenues underwent changes due to great pressure. The realization of tax revenue increased 8.45 percent from the


achievement at the end of November 2020 which reached 925.34 trillion rupiah or at that time it had reached 77.2 percent of the target according to Presidential Regulation 72/2020 [Anonymous (2021)]

To maximize the increase in tax revenue from year to year, in this case the minister of finance and the Directorate General of Taxes has issued various tax policies, one of which is tax administration reform that is increasingly effective and efficient. These policies may include KMK legislation, SE-DGT. One of the most efficient and effective policies is the policy on submitting SPT through e-filing. The provisions for e-Filing obligations for PPh 21/PPh 26 are stipulated through Minister of Finance Regulation (PMK) Number 9/PMK.03/2018, which has been in effect since April 1, 2018.[ Anonymous (2021)]

On the other hand, considering the understanding of taxpayers regarding taxation procedures and provisions which often become a problem in fulfilling their tax obligations and the occurrence of changes in tax regulations that make the more complex and detailed tax rules that must be obeyed by the public in this case by taxpayers, the Directorate The General of Taxes provides concessions and opportunities for Taxpayers to ask other parties who understand taxation issues as the Taxpayer's proxy to and on his behalf assist Taxpayers in carrying out their tax obligations. In this case, the tax obligations are carried out by individual taxpayers and corporate taxpayers (UP Badan), especially those who carry out business activities such as PT. Kamilia Utama Sentosa is a company engaged in electrical installation and having its address at Jln. Segara Anak No. 45 Ampenan Mataram City. This company carries out work on government and private projects both through tenders and procurement of materials for the needs of government offices and SOEs such as the Public Works Department, the State Electricity Company and so on.

In accordance with Perpu No. 1 of 2020, the government has reduced the corporate income tax rate from the previous 25 percent to 22 percent for the 2020 and 2021 fiscal years, and to 20 percent starting the 2022 tax year. For taxpayers who have not submitted their Annual Tax Return (SPT) 2019 until the end of March 2020 the calculation and payment of Article 25 Income Tax installments are the same as the installments in the previous period [Anonymous (2021)]. As a result of the reduction in rates, the calculation and payment of corporate income tax installments (PPh article 25 installments) for 2020 can use a rate of 22 percent.

The importance of taxes as state revenue and taxpayers as a source of tax revenue, where taxpayers still do not understand their tax obligations, it is important to carry out research related to "Fulfillment of Corporate Taxpayer Tax Obligations at PT. Kamilia Utama Sentosa for the 2020 tax year whose tax reporting will end on 31 April 2021 based on the existing tax laws and regulations.



Referring to the research background, the research problem can be formulated as follows:

1)     How to fulfill the tax obligations of PT. Karmila Utama Sentosa at the end of the 2020 fiscal year.

2)     How much tax debt must be paid based on the fiscal correction with the application of a 22 percent tax rate based on Perpu No. 1 of 2020







The objectives to be achieved from the results of this study are as follows:

1)     To find out the fulfillment of tax obligations (calculation, deposit and reporting) Taxpayer PT. Kamilia Utama Sentosa for fiscal year 2020

2)     To analyze financial transactions and fiscal corrections in determining the amount of PPh payable by PT. Kamilia Utama Sentosa in reporting Corporate Income Tax for the 2020 tax year reported on April 31, 2021.




Tax is a people's contribution to the state treasury based on the law (so that it can be forced) without receiving direct compensation. Taxes are levied based on legal norms in order to cover the costs of producing collective goods and services to achieve the general welfare. [Siti (2014)]. Thus, taxes are the prerogative of the government, mandatory contributions collected by the government from the public (taxpayers) to cover routine state expenditures and development costs without remuneration which can be appointed directly by law. The definition of tax according to experts [Waluyo (2017)]

·        According to Charles E. McLure

In the opinion of Charles, tax is a financial responsibility or tax imposed on taxpayers by the State whose function is equivalent to the state used to cover various kinds of public costs.

·        According to Rochmat Soemitro

Tax is the payment of the people to their country according to the law or the transfer of wealth from the private sector to the public which can be required and which can be directly determined and used to pay for public needs.

·        According to Djajaningrat

Taxes are the responsibility to share some of their property with the state because of the circumstances, matters and things that provide selected conditions where the payment is not a reward, but a responsibility according to laws that have been regulated by the government and can be required.

·        According to Rimski Kartika Judisseno

Tax is an obligation in the state sector in the form of service and active role of citizens and community members in order to fund various needs of the State in the form of national development whose implementation is regulated by law for the purpose of the welfare of the nation and state.



Taxes have a very important role in the life of the state, especially in the implementation of development because taxes are a source of state income to finance all expenditures including development expenditures. Please take a look at the various tax functions in the description below (Online Tax.Com).[Anonymous (2021)]

1)     Budget Function (Budgetair)

As a source of state revenue, taxes function to finance state expenditures. To carry out routine tasks of the state and carry out development, the state needs money. This fee can be obtained from tax revenue. Today taxes are used for routine financing such as personnel expenditure, goods expenditure, maintenance, and so on. For development financing, money is removed from government savings, namely domestic revenues minus routine expenditures. This government savings from year to year must be increased according to the increasing need for development financing and this is mainly expected from the tax sector.

2)     Regulating Function (Regularend)

The government can regulate economic growth through tax policies. With the function of regulating, taxes can be used as a tool to achieve goals. For example, in the context of driving investment, both domestically and abroad, various tax relief facilities are provided. In order to protect domestic production, the government imposes high import duties on foreign products.



Tax collection in Indonesia uses three systems [Waluyo (2017)], namely:

1)     Official Assessment System

This system is a tax collection system that authorizes the government (fiskus) to determine the amount of tax payable. The characteristics of the Official Assessment System are as follows:

·        The authority to determine the amount of tax payable rests with the tax authorities.

·        Taxpayers are passive.

·        Tax payables arise after the tax assessment letter is issued by the tax authorities.

2)     Self-Assessment System

This system is a tax collection that gives authority, trust, and responsibility to taxpayers to calculate, calculate, pay, and self-report the amount of tax that must be paid.

3)     Withholding System

This system is a tax collection system that authorizes third parties to withhold or collect the amount of tax owed by the taxpayer.



Corporate Income Tax is a tax imposed on the income of a company where the income in question is any additional economic capability received or obtained by a Corporate Taxpayer, both from within and outside the country, for any purpose including for example increasing wealth, consumption, investment, and others (Click on [Anonymous (2021)]

Corporate Tax Subjects and Objects include:

·        Corporate Tax Subject

The subject of corporate tax is every Business Entity that is given the obligation to pay taxes, either in a period of months or years and deposited into the state treasury.

Based on the Law on General Provisions and Tax Procedures (UU KUP), the subjects included in the subject of Corporate Taxpayers are as follows:[Anonymous (2021)]

1)     Limited Liability Company (PT)

2)     Other Companies

3)     State-Owned Enterprises (BUMN)

4)     Regional Owned Enterprises (BUMD)

5)     Village Owned Enterprises (BUMDes)W

6)     Firm

7)     Share

8)     Cooperative

9)     Pension Fund

10) GuildWWW

11) Association

12) Foundation

13) Community Organization

14) Socio-political Organization

15) Other organizations with any name and form

16) Institutions and other forms of bodies

17) Collective Investment Contract (KIK)

18) Permanent Establishment


Corporate Income Tax

The object of corporate income tax is income received or earned by the entity. For domestic Entity Subjects who are the object of PPh are all income both from within and from abroad as stated in Article 4 Paragraph (1) of the Income Tax Law which includes:[Siti (2014)]

1)     Rewards from activities and awards.

2)     Operating profit.

3)     Gain due to sale or transfer of property (other than land and buildings).

4)     Receipt of tax payments that have been charged as expenses.

5)     Interest, including premiums, discounts, and rewards for guaranteeing debt repayment.

6)     Dividends.

7)     Royalties or rewards for the use of rights.

8)     Rent and other income in connection with the use of property.

9)     Gain due to debt relief, except up to a certain amount specified.

10) Government Regulation.

11) Gains due to foreign currency exchange differences.

12) The difference is due to the revaluation of fixed assets.

13) Contributions received by the association from its members consisting of taxpayers who run a business or work independently.

14) Income from sharia-based business.

15) Bank Indonesia surplus



Fiscal Reconciliation is the process of adjusting accounting profit that differs from the fiscal provisions to generate net income or profit in accordance with tax provisions. By carrying out this fiscal reconciliation process, taxpayers do not need to make double bookkeeping, but only make 1 bookkeeping based on SAK-ETAP. After making a fiscal reconciliation to get the taxable income taxable income (PKP) which will be used as the basis for calculating income tax. Fiscal corrections can be distinguished between a fixed difference and a time difference.

According to Mardiasmo [Mardiasmo (2018)] Fiscal taxation is carried out by taxpayers whose bookkeeping uses a commercial accounting approach, which aims to make it easier to fill in the annual income tax return (SPT) and prepare fiscal financial statements that must be attached when submitting the annual income tax return.


Fiscal correction can be in the form of positive correction and negative correction. Positive correction occurs when profit according to fiscal increases. Positive corrections are usually made due to the following:[Agoes (2013)]

1)     Expenses that are not recognized by tax/non deductible expense (Article 9 paragraph 1 of the Income Tax Law)

2)     Commercial depreciation is greater than fiscal depreciation.

3)     Commercial amortization is greater than fiscal amortization.

4)     Another positive fiscal adjustment.

5)     A negative correction occurs when the taxable profit decreases, a negative correction is usually made due to the following:

6)     Income that is not subject to tax (Article 4 paragraph 3 of the Income Tax Law)

7)     Income subject to PPh is final (Article 4 paragraph 2 of the PPh Law)

8)     Commercial depreciation is smaller than fiscal depreciation

9)     Commercial amortization is less than fiscal amortization

10) Income deferred recognition

11) Another negative fiscal adjustment.



As a corporate taxpayer, you must follow the provisions for calculating taxes in accordance with the provisions of the law, (djp online).[Anonymous (2021)]

1)     Calculating Taxable Income

The steps to get the amount of Taxable Income are as follows:

·        Calculate all Income received or earned in a fiscal year.

·        Subtract costs which include all costs directly or indirectly related to business activities, including: the cost of purchasing materials; costs related to work or services (salaries, allowances, etc.), interest costs, rental fees, royalties, travel costs, waste treatment costs, insurance premiums, promotion and sales costs, administrative costs. Don't forget to subtract depreciation and amortization costs.

·        Pay attention to non-deductible costs as regulated in tax laws and their derivative rules. Remove these costs in calculating the Taxable Income.


If the gross income after deducting costs is a loss so that there is no Taxable Income, the loss is compensated with income starting from the next tax year in a row up to 5 (five) years.

2)     Tariffs

To get the nominal income tax payable or income tax paid, the taxpayer can multiply the taxable income with the applicable tax rate.[Anonymous (2021)]

Based on Article 17 paragraph (1) part b of Law no. 36 of 2008 concerning Income Tax, the tax rate imposed on entities is 25%. This rate is valid until the 2019 tax year.

Furthermore, based on Government Regulation in Lieu of Law of the Republic of Indonesia Number 1 of 2020, the government reduced the general rate of Corporate Income Tax to 22% for 2020 and 2021, then to 20% in 2022.







This research uses the case study method, which is a research conducted intensively, in detail and in depth on an organism (individual) institution or certain symptoms with a narrow area or subject. [Arikunto (2013)]. In this study is the case contained in the company PT. Kamilia Utama Sentosa relating to company transaction data in 2020 as well as tax reporting obligations at the end of the 2020 tax year.



This research was conducted in February 2021 by taking the research place at PT. Kamilia Utama Sentosa which is located at Jalan Segara Anak no 45, Ampenan sub-district, Mataram City.



This research is descriptive by taking primary and secondary data on the company in the form of data from observations, interviews and documentation as follows:

·        Observation, namely making direct observations to the company under study to collect data in accordance with the information required in the study.wb. Interview is the process of collecting data by asking questions directly and systematically to obtain data information needed in this research, such as company financial transaction information.

·        Documentation is a data collection technique by digging up information based on existing data in company documentation, such as transaction documents (transaction evidence), balance sheet reports and company profit/loss reports for 2020.



Data analysis was carried out in a descriptive qualitative way, namely by collecting data information, then data presentation, data reduction and data verification conclusions.

The calculation of corporate income tax is carried out using the following formulation [Mardiasmo (2018)] :

1)     Less than IDR 4.8 billion Gross Income : Gross tax rate = 50% x 25% x PKP (Taxable Income)

2)     More than IDR 4.8 billion up to IDR 50 billion

PPh = [ ( 50 % x 25 % ) x Taxable Income receiving the Facility ] + 25 % x Taxable Income Not Obtaining the Facility)

3)     Government Regulation in Lieu of Law of the Republic of Indonesia Number 1 of 2020, the general rate of Corporate Income Tax will be 22% for 2020




PT. Kamilia Utama Sentosa is a company engaged in electrical installation and having its address at Jln. Segara Anak No. 45 Ampenan Mataram City. This company carries out work on government and private projects, both through tenders and procurement of materials for the needs of government offices and state-owned enterprises such as the Public Works Department, the State Electricity Company and so on.

There is the end of the year PT. Kamilia Utama Sentosa performs financial calculations for all transactions carried out on the company's work activities in 2020 which will be used as the basis for calculating year-end taxes, namely corporate income tax (Corporate Income Tax) which will be imposed on all company profits/profits in the current year namely the 2020 annual profit, which will be calculated and reported at the end of the 2020 tax year.

Calculation of income tax payable by PT. Kamilia Utama Sentosa is carried out with reference to the tax law, namely referring to government regulations, namely Article 31E of the Income Tax Law and Government Regulation in Lieu of Law of the Republic of Indonesia Number 1 of 2020, the government lowers the general rate of Corporate Income Tax to 22% for 2020 and 2021 , then to 20% in 2022.

As a corporate taxpayer, PT. Kamilia Utama Sentosa is required to report the tax payable by attaching the Balance Sheet, Profit/Loss Statement and fiscal reconciliation for the balance sheet as of December 31, 2020. To perform this tax calculation, the company must be able to show proof of transactions during 2020 and other information related to financial information. companies, such as salaries, purchase of office goods, transportation and company income from work carried out during 2020. This is done to fulfill tax obligations at the end of each tax year.



1) Income Tax Calculation

In 2020 PT. Kamilia Utama Sentosa has a turnover of Rp. 3,487,058,460. which consists of final income of Rp. 1,178,257,750 and non-final income of Rp. 2,308,800,710.

Due to the gross turnover of PT. Kamilia Utama Sentosa in the 2019 fiscal year of Rp. 9,687,761,000. or more than Rp. 4,800,000,000. then the calculation of the tax payable in 2020 is in accordance with articles 17 and 31E of Law No. 36 of 2008 concerning income tax.

Based on PP 45/2019 Article 27 paragraph (1), if the taxpayer obtains income that is subject to final and non-final tax, then the taxpayer is obliged to keep separate books of account.

The separate bookkeeping is intended so that the taxpayer can separate the income along with the costs incurred to obtain the income. However, if the costs cannot be separated for income whose tax is final and not final (it can also be income that is taxable or non-taxable), the burden is allocated proportionally.

The treatment of calculating tax payable for corporate tax is carried out by looking at all components of payments made in transactions for one year, whether those relating to payments for the company's activities itself or payments outside of the company's activities as indicated by proof of payment in the form of receipts, notes or other evidence. permitted under existing regulations. From the evidence of expenditure made by the company in this case PT. Kamilia Utama Sentosa is matched with the books and balance sheets made, then a fiscal correction is made to find out the profit before tax and after tax so that the amount of income tax payable can be calculated in accordance with existing laws and regulations.


Table 1 Final income statement



PER 31 DECEMBER 2020 (  IDR )

  Revenue / Turnover



  Cost of goods sold  :


- Material Purchase


  Cost of goods sold







   2 300.767.636

Administration & General Fees :


- Employee salary costs


- Oil Fuel Cost


- Licensing fee


- Electricity, water, telephone costs


- Cost of office stationery, photocopy


- Cost of depreciation


- Bank Administration fee


- Loan interest costs


- PLN administration fee


Total Costs











Interest income



Income Tax






          NET PROFIT



Sumber : PT. Kamila Utama Sentosa


The following is the profit/loss report of PT. Karmila Utama Sentosa 2020 :



                                                                     PER 31 DECEMBER 2020                              (IDR)

  Revenue / Turnover





  Cost of goods sold  :


- Material Purchase


  Cost of goods sold









Administration & General Fees :


- Employee salary costs


- Oil Fuel Cost


- Licensing fee


- Electricity, water, telephone costs


- Cost of office stationery, photocopy


- Cost of depreciation


- Bank Administration fee


- Loan interest costs


- PLN administration fee


Total Costs












Interest income



Income Tax






          NET PROFIT




Additional information:

1)     The cost of fuel for the director's personal needs is Rp. 11,497,700

2)     The cost of electricity, water, telephone director of Rp. 9,100,100


Table 3 Reconciliation Fiscal PT. Kamilia Utama Sentosa 2020

                                                                                                                                  ( IDR )


According to Commercial

Corection Positive   Negative

According to Fiscal


Business Circulation




Cost of Good Sold








 Gross Profit








Administration & General Fees :




Employee salary costs




Oil Fuel Cost


 11.497.700      -


Pasal 9 UU PPh

Licensing fee




Electricity,water, telephone costs


 9.100.100        -


Pasal 9 UU PPh

Cost of office stationery, photocopy




Cost of depreciation




Bank Administration fee




Loan interest costs




PLN administration fee








Total Costs








Net Profit before Tax




Income from outside the business (Interest Income)


 6.923.372    -


Pasal 4 Ayat (2)





Taxable Income


 27.521.172   -


Source : Research Data Processed


From Figure 4 above, it can be seen that the process of calculating the income tax payable is not in accordance with the Government Regulation in Lieu of Law of the Republic of Indonesia Number 1 of 2020, regarding the reduction of the general rate of corporate income tax to 22% for 2020 and 2021. Therefore, improvements were made the calculation :


                                                                                                                                       ( IDR )

   Income Tax Payable Calculation

a.      Taxable Entrepreneurs (PKP)

          Who  Get Facilities  = 4.800.000.000 x 496.659.611/3.487.058.460= 683.661.074                                                                              

b.   Taxable Entrepreneurs (PKP)  who

            no tax facility                            =  496.659.611 – 683.661.074   =        187.001.463

                                            ( 50 % x 22 %  x IDR 683.661.074             =     (    75.202.718 )

                                             ( 25 % x ( 187.001.463)                              =          41.140.321

     Income Tax Payable                                                                           IDR      34.062.397

Tax Credit  :

1.      Income Tax Article   22                                                                              3.224.973                  

2.      Income Tax Article   23                                                                            55.812.302

3.      Income Tax  25                                                                                           2.880.069

Total  Tax Credit                                                                                           IDR     61.917.344

Overpaid Income Tax                                                                                IDR     27.854.947


Recalculation of income payable by PT. Kamilia Utama Sentosa based on Government Regulation in Lieu of Law of the Republic of Indonesia Number 1 of 2020, the government reduced the general rate of Corporate Income Tax to 22% for 2020 and 2021, then to 20% in 2022, then recalculated the income tax payable by PT. Kamilia Utama Sentosa can be seen in table 7 above, as follows:

·        After calculating the Income Tax (PPh) payable in accordance with the applicable laws and regulations as shown in the table, it can be seen that PT Kamilia Utama Sentosa has an overpaid PPh of Rp. 27,854,947 and should not experience underpaid income tax.

·        The difference in overpayment is a reduction in tax payable with a total tax credit of IDR 27,854,947 ( 34,062,397 – 61,917,344)


2       Annual SPT Report

The annual SPT report uses the E-Form, because it has advantages over e-filling, namely the e-form combines bold and offline features. The purpose of this is to be able to download the SPT form for the device used by the taxpayer, it is necessary to be connected to the internet, then if it has been successfully downloaded the taxpayer can fill it out offline or does not have to be connected to the internet network anymore. Connection to the internet network on the E-form is only needed when downloading and uploading the SPT form that has been filled out correctly, completely, and clearly by the taxpayer.



 The procedure for Fulfilling the Obligation to invite Corporate Taxpayer's payable Income includes the calculation, deposit, and reporting of the Annual SPT in accordance with the Law and General Provisions and Tax Procedures in force, where PT. Kamilia Utama Sentosa has paid and reported the income tax payable of Rp 34,062,397 - Rp 61,917,344 (PPh tax credit article 22,23,25) then there is an overpaid income tax of Rp 27,854,947 (PPh article 28A). Excess tax payments by the company can be requested back (restitution) because the amount of tax paid is greater than the amount of tax payable. In the annual SPT reporting of PT. Kamilia Utama Sentosa has reported its taxes using the internet facility where the electronic SPT submission can be done through the e-Filing facility.



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