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ANALISIS SISTEM DROP BOX DALAM PELAYANAN PAJAK DI KANTOR PELAYANAN PAJAK (KPP) PRATAMA MALANG SELATAN

Lestari, Yulia Dwi (2012) ANALISIS SISTEM DROP BOX DALAM PELAYANAN PAJAK DI KANTOR PELAYANAN PAJAK (KPP) PRATAMA MALANG SELATAN. Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this study is to review the procedure of drop box system viewed from its implementation system and measure the level of delivery effectiveness of yearly SPT for the taxpayers before and after using drop box system in KPP Pratama, South Malang by counting the effectiveness ratio; it is by comparing between the realization of delivering yearly SPT for the taxpayers with the delivery target of yearly SPT for the taxpayers. This study uses secondary data; it is about delivery manner and management of yearly SPT for the taxpayers by using drop box system, the number of listed taxpayers, the number of delivering yearly SPT and the target and the realization of delivering yearly SPT before (2008) and after (2009) by using drop box system. Steps conducted in obtaining the data are all by using documentation. Analysis technique conducted in this study is by calculating the effectiveness ratio of delivering yearly SPT before and and after using drop box system. From the result of the study it can be concluded that drop box system implemented in the Tax Office (KPP) Pratama, South Malang there is weaknesses and constrains on its implementation system faced by tax official in conducting delivery system of yearly SPT for the taxpayers by using drop box system. In the analysis of effectiveness level on delivery system of yearly SPT before using drop box system, it can be said that it is less effective because there are weaknesses, yet it is effective in its implementation. To analyze the level of effectiveness in delivering yearly SPT after using drop box system then, it can be said as effective for individual taxpayers and less effective for body, yet less effective in its implementation.

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: 12 Jan 2015 04:54
Last Modified: 12 Jan 2015 04:54
URI : http://eprints.umm.ac.id/id/eprint/14633

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