Income of hawkers is determined by various factors, namely; the working capital, the effort duration (hour of effort …) and the trading experience and the merchandise type (product). Income which accepted by hawkers is difference, which cause … difference of the income is unequal of the owned working capital level, the duration of effort which utilized to trade, the …

The title of this research is “ Analysis a part of small sector industry sihobuk nuts to increase the income of … nuts seller’s income. The independent variables that used in this research is the amount of production, years of business … significant for Sihobuk nuts seller’s income, but the authorized capital has not the significant influence for the sihobuk nuts …

existing, otherwise as a tax payer , corporate must implement the various obligations, one of them is pay income tax. Therefore ….This research aims to know find applying of tax planning of income tax to make efficient of tax payment in PT. Perkebunan Sumatera …

, Independence of Account Representative and applying Benchmarking of income tax Kanwil Direktorat Jenderal Pajak Sumatera Utara I … signifikan of income tax. By parsial, Independence of AR and also applying benchmarking did not signifikan have an effect on of … income tax. This matter differ from the hypothesis expressing its influence is significan. From result of hypothesis …