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ANALISIS EFEKTIVITAS PEMERIKSAAN PAJAK DAN KEPATUHAN MEMBAYAR PAJAK (Studi kasus pada Kantor Pelayanan Pajak Pratama Mojokerto)

MOCHAMAD ADITYA, RICHY PRAMADITA (2014) ANALISIS EFEKTIVITAS PEMERIKSAAN PAJAK DAN KEPATUHAN MEMBAYAR PAJAK (Studi kasus pada Kantor Pelayanan Pajak Pratama Mojokerto). Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this research is to know the effectiveness of tax inspection and pursuance in tax payment in KPP Pratama Mojokerto. in this research, researcher uses the result of interview from KPP Pratama Mojokerto’s Inspecting division, and the researcher uses total of tax rechievement, tax inspection of order document (SP2), total of inspections result report (LHP), tax constancy document (SKP) of organizational tax payers as seconder data from KPP Pratama Mojokerto. This research uses descriptive analysis in inspecting of tax implementations for organizational tax payers in KPP Pratama Mojokerto and to describe the result of interview that has be done by the researcher which relate with the problem and this research focus. The result of the research shows that the effectiveness analysis of tax inspection from organizational tax payers in KPP Pratama Mojokerto is effective, because the organizational tax payers has pursuance competency in tax payment. Tax inspection that has be done by KPP Pratama Mojokerto be able to influence the attitude and behavior lesson of organizational tax payers to accomplish the obligation of the tax payment.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HJ Public Finance
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 07 Jan 2015 07:23
Last Modified: 07 Jan 2015 07:23
URI : http://eprints.umm.ac.id/id/eprint/14479

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