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ANALISIS KEPATUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PERUBAHAN TARIF PAJAK PROGRESIF MENJADI TARIF PAJAK TUNGGAL (UU No.36 Tahun 2008) (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Batu)

Utomo, Viki Prasetyo Budi (2012) ANALISIS KEPATUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PERUBAHAN TARIF PAJAK PROGRESIF MENJADI TARIF PAJAK TUNGGAL (UU No.36 Tahun 2008) (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Batu). Other thesis, University of Muhammadiyah Malang.

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Abstract

The research is case study research in Pratama Tax Service Office of Batu titled: “Analysis of Taxpayer obedience before and after the application of progressive task rate into single tax rate (Law No.36 Year 2008) in Pratama Tax Service Office of Batu. The research purpose is to describe taxpayer obedience before and after the application of progressive tax rate into single tax rate (Law No.36 Year 2008). Analysis method used is descriptive aimed to describe taxpayer obedience before and after the application of progressive tax rate change into single tax rate (Law No.36 Year 2008). Data analysis technique includes, analyzing the amount of taxpayer before and after the change of Law No.36 Year 2008. Second, analyzing the difference of Letter of announcement (SPT) entered to Tax Service Office (KPP) before and after the change of Law No. 36 Year 2008. Third, analyzing the difference of tax income before and after the change of Law No. 36 year 2008. fourth, Analyzing comparison between in-letter of announcement and Listed Taxpayer Institution before and after the change of law No. 36 year 2008. fifth, analyzing the effectiveness of income tax (PPh) receiving before and after the change of Law No. 36 Year 2008. Research shows that taxpayer obedience after the change of Law No. 36 year 2008 is decreasing compared with before the change of Law No. 36 year 2008. In 2006, listed taxpayer was 985, in 2007 was 1.088 and their letter of announcement decreased for 2,3%, year 2008 was 1.313 and letter of announcement was increased for 21,88%. Comparison of in-letter of announcement in 2006 was 30,86%, 2007 was decreased for 27,29% and 2008 was improved for 27,57%. Tax income at 2007 for 3,99% while in 2008 was decreased for 87,65%. Tax income effectiveness in 2006 was 49,35%, year 2007 was 192,29% while in 2008 was 100,41%. In 2009 listed taxpayer amount was 1.619, its letter of announcement was increasing to 32,11%, year 2010 listed taxpayer was 1.950 income, its letter of announcement improved for 5,25%, year 2011 listed taxpayer was 2.209 and its letter of announcement income was decreasing for 13,67%. In-Letter of announcement comparison in 2009 for 31,74%, year 2010 was decreasing into 27,74% and year 2011 was decreasing for 20,86%. Tax income in 2009 for 32,11%, year 2010 was 4,56%, and 2011 was 4,76%. Tax income effectiveness in 2009 was 62,46%, year 2010 was 70,9% and year 2011 was 100,76%. So, the change of Law No.36 year 2008 about the change of progressive rate into single tax rate is not effective to improve the obedience of taxpayer, especially taxpayer in Pratama Tax Service Office of Batu.

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: 14 Jan 2015 02:29
Last Modified: 14 Jan 2015 02:29
URI : http://eprints.umm.ac.id/id/eprint/14700

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