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Data collection methods used in the final project as follows: <br>1. Interview <br>According Indriantoro and Supomo (2014: 152) "The interview is a technique of data collection in survey methods using questions orally to the subject of research." In this final project using interviews to the Finance Department to find out information about taxation of cooperatives "X". <br>2. Documentary <br>According Indriantoro and Supomo (2014: 146) "Documentary is a type of research data among others include: invoices, journals, letters, minutes of the meeting, memo, or in the form of a report program." Documents used commercially in the form of financial statements, Tax Payment, Tax, and a list of fixed assets for 2016.
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