“ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK DALAM PAJAK BUMI DAN BANGUNAN (PBB) DI KOTA BATU”.

Syaqirah, Anita (2009) “ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK DALAM PAJAK BUMI DAN BANGUNAN (PBB) DI KOTA BATU”. Other thesis, University of Muhammadiyah Malang.

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Abstract

Title: " Analisisi Tingkat Kepatuhan Wajib Pajak dalam Pajak Bumi dan Bangunan (PBB) di Kota Batu." For the purpose of research is required to know level of tax in the Tax Object Notification Letter (SPOP), Level compulsory tax compliance in satisfaction owing Mail Notification Number (SPPT), Compliance assessable in satisfaction owing Mail Notification Number (SPPT), Compliance assessable in Target Actual payments and Land and Building Tax, Compliance compulsory tax payment in the realization of Outstanding Land and Building Tax, Coverage ratio UN and other obstacles that cause must not carry out tax obligations. Based on research that was made known that the activity returns Object Number Notification Letter (SPOP) is because the number of docile SPOP is distributed according to the number of SPOP returned by compulsory tax. Revenuer also active in conducting data collection and deliver mail Notification Object Number (SPOP) to the required new taxes. Activities refund or satisfaction owing Mail Notification Number (SPPT) is not fully abiding because there is not a mandatory tax refund or make satisfaction owing Mail Notification Number (SPPT) according to the time that has been determined. However, in the year 2008 level of society or the compulsory tax is an increase from the previous year. Target and Realization Payment Land and Building Tax is increasing from year 2007 to year 2008. This shows the level of compulsory tax increasing from year to year. Activities payment arrears in the year 2007-2008 has not been as docile acceptance of the UN can not be realized fully in accordance with the target set so that is still going penunggakan.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 04 Jul 2012 07:32
Last Modified: 04 Jul 2012 07:32
URI: http://eprints.umm.ac.id/id/eprint/11008

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