@thesis{thesis,
		author={MANGAGO  SEBASTIANA APRIYANTI},
		title ={ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK DENGAN PENERAPAN TAX DIAGNOSTIC REVIEW ATAS PPH (PAJAK PENGHASILAN) PASAL 21 PADA PT. EMPAT SAUDARA MANADO},
		year={2017},
		url={http://repo.unikadelasalle.ac.id/3/},
		abstract={Taxpayer in do the obligation are still make mistakes in counting , deposits and report. This is caused of lack of understanding about regulations increasingly complex so as to cause the act of that deviates. By the application of tax review is a step of revisiting how the company count, deposits and report their obligations taxation especially income tax article 21.
The purpose of this research is to know the taxpayer compliance rate with how PT. Empat Saudara Manado do their obligation in count, payment letters and report.
The object in this research is manufacturing companies that located in Manado. The company is PT. Empat Saudara Manado. In this research the method of data collection used documentation. Documentation is method of data collection used for collecting data that support this research like financial report. Analysis techniques data used descriptive comparative. Descriptive comparative are techniques that explain and describe data then make compare.
The results of tax review on PT. Empat Saudara Manado shows that there is still a mistake in performing calculations income tax article 21. The mistake appeared from the difference of comparison cost which related to the income tax article 21 in the report of profit loss. But the company was already to payment and reporting the SPT income tax article 21on time. 
Keywords: Compliance Taxpayers, Income Tax Article 21 and Tax Review}
		}