The Restitution Or Return Of Corporate Taxpayer Value Added Tax
Keywords:
Restitution; Value Added Tax; Taxpayer;Abstract
This study aims to determine the restitution or return of corporate taxpayer value added tax. This research was conducted at the North Sumatra I DGT Regional Office. The research approach used in this research is descriptive qualitative. The data sources used in this research are primary and secondary data with data collection techniques including documentation and interviews. The results of this study indicate that the North Sumatra I DGT Regional Office in implementing the restitution of corporate taxpayer value added tax is considered to be in accordance with the provisions of the Directorate General of Taxes.
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