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PERSEPSI WAJIB PAJAK TENTANG PENERAPAN PERATURAN DAERAH KOTA MALANG NO. 16 TAHUN 2010 MENGENAI PAJAK RUMAH KOS (Studi pada Kecamatan Lowokwaru Malang)

Sutarto, Grandhys Ristania (2012) PERSEPSI WAJIB PAJAK TENTANG PENERAPAN PERATURAN DAERAH KOTA MALANG NO. 16 TAHUN 2010 MENGENAI PAJAK RUMAH KOS (Studi pada Kecamatan Lowokwaru Malang). Other thesis, University of Muhammadiyah Malang.

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Abstract

The research is titled about PERCEPTION OF THE IMPLEMENTATION OF LOCAL REGULATION MALANG CITY NUMBER 16 ON 2010 ABOUT TAX BOARDING HOUSE (Studies in Lowokwaru District of Malang), aims to describe the Taxpayer Perceptions About Implementation of Regional Regulation No.. 16 In 2010 about the Tax Boarding House (Studies in Malang District Lowokwaru). The data used are the primary data, with data acquisition techniques in the form of a questionnaire. The population in this research is the taxpayer in the Village Boarding House Owner and Village of Sumbersari Ketawanggede Malang. Samples taken are the owner of a boarding house that has a number of rooms of more than 10 rooms. The sampling technique in this research is to use the Simple Random Sampling for sampling data that is the owner of a boarding house that has a number of rooms of more than 10 rooms while the sampling technique for the research site using Cluster Sampling is pursed many objects of research into some of the objects of research. The results of the questionnaire is the division of all respondents 63 respondents (100%) indicates that the taxpayer in the District Lowokwaru especially in the Village and Village Sumbersari Ketawanggede very understanding about Boarding House Tax Implementation Rules. But in fact, there are many boarding-house owner has not met its obligations to pay taxes due to the lack of socialization of the local government about this boarding house tax. In addition, the majority of taxpayers in a questionnaire giving their opinion that the lack of fairness in the regulatory area. The injustice is the lack of clarity of the determination of tax bases, namely the determination of minimum rents dorm room.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 12 Jan 2015 04:41
Last Modified: 12 Jan 2015 04:41
URI : http://eprints.umm.ac.id/id/eprint/14626

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