Penagihan Pajak Peryambahan nilai Kepada Pengguna Kantor Virtual (Virtual Office) Sebagai Pengusaha Kena Pajak

SYARIFAH FADLIYAH NURUL HIDAYAH, NIM B12115319, with title “Value Added Tax Collection to Virtual Office Users as Taxable Enterpreneurs” Supervised by Mr. M. Djafar Saidi as Supervisor I and Mr. Zulkifli Aspan as Supervisor II.
This research aims to find out the implementation of Value Added Tax collection to virtual office users as Taxable Enterpreneur in Makassar City; and to find out what efforts are being made by goverment to improve tax compliance of virtual office users as Taxable Enterpreneur in Makassar City.
This research was used normative legal research methods. The methods will be used to analyze related regulations, legal documents, and legal theories. This research was conducted in General Office of Directorate General of Taxation, South Sulawesi, East, Southeast and Tax Service Office of Makassar City.
This research shows that the implementation of tax collection by Taxable Enterpreneur who using virtual office need more system improvements and spesific rules to regulated this issues. This will certainly provide legal certainly and will improve tax apliance.