ABSTRAK
Penelitian ini membahas peraturan pengecualian pemungutan PPh (Studi Kasus PadaPT. XYZ) ditinjau dari asas compliance cost. Penelitian ini menggunakan pendekatankualitatif dengan jenis penelitian deskriptif. Hasil penelitian menyimpulkan bahwa ditinjau dari asas compliance cost pengecualian pemungutan PPh yang dialami oleh PT. XYZ tidak berjalan dengan seharusnya. Ditinjau dari aspek compliance cost masih terdapat kekurangan dalam hal komunikasi, sumberdaya, birokrasi, dan disposisi.

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ABSTRACT
This research addresses the regulation of income tax exemptions (case study on PT.XYZ) based on compliance cost principle. This study used a qualitative approach with the types of descriptive research. This research concluded that income tax exemptions that is experienced by PT. XYZ doesn't carry out like it should. Based on compliance cost principle, there is still contained some shortcomings in communication, resources, birocration, and disposition.