IJSRP, Volume 12, Issue 1, January 2022 Edition [ISSN 2250-3153]
Aflintua H. Sormi, Amir Macmud.
Abstract:
Tax avoidance is a transaction scheme aimed at minimizing the tax burden by taking advantage of the difficulty of interpreting a countrys tax regulations. This research focuses on the habits of everyone trying not to incur costs or minimize expenses, especially in paying taxes. Both central and local taxes, in other words, the government (ic Directorate General of Taxes) and the interests of taxpayers are sometimes contradictory.