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PENGHAPUSAN NOMOR POKOK WAJIB PAJAK (NPWP) BAGI WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA BATU

Achmad, Lucyantri Cahyantho (2015) PENGHAPUSAN NOMOR POKOK WAJIB PAJAK (NPWP) BAGI WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA BATU. Other thesis, University of Muhammadiyah Malang.

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Abstract

The objective of research was to understand the services of registration and removal of NPWP Private at KPP Pratama Batu. Research type was qualitative descriptive by which research described the services of registration and removal of NPWP Private at KPP Pratama Batu, and transcribed the facts of services into several words. Data collection techniques included interview with staffs, observations, and study of documents or other supporting archives. Data sources involved informants, events or activities, documents and archives. The services of registration and removal of NPWP Private at KPP Pratama Batu were started from filling blanks of registration and completing sheets based on the type of NPWP (all blanks and sheets were available at KPP Pratama Batu). Next step was submitting the blanks of registration and removal to Service Counter. After checking the completion of blanks and sheets, final stage was processing NPWP, printing NPWP and extending it to taxpayers. NPWP registration could be administered through e-registration which helped candidates of taxpayers to do their registration. It was concluded that the registration of NPWP was including 4 stages, such as: filling the blanks of registration or removal, submitting the blanks, checking the blanks, and processing NPWP to be handed over then to taxpayers. The removal of NPWP was also similar to registration, but after checking the documents, NPWP was then removed. The checking and processing of NPWP documents were constrained by problems. The staffs at Service Counter must have capacity and competence in dealing with problems of checking and processing the documents of registration and removal to ensure that the services of tax issue were smooth and pursuant to predetermined procedures.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Economics > Diploma of Banking and Finance (61406)
Depositing User: Denyta Saputri
Date Deposited: 22 Mar 2016 04:16
Last Modified: 22 Mar 2016 04:16
URI : http://eprints.umm.ac.id/id/eprint/21289

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