IDENTIFIKASI KEPATUHAN WAJIB PEMUNGUT PAJAK DALAM PEMBAYARAN PPH PASAL 21 DI KANTOR PELAYANAN PAJAK PRATAMA KOTA BATU

Andriyani, Dian (2008) IDENTIFIKASI KEPATUHAN WAJIB PEMUNGUT PAJAK DALAM PEMBAYARAN PPH PASAL 21 DI KANTOR PELAYANAN PAJAK PRATAMA KOTA BATU. Other thesis, University of Muhammadiyah Malang.

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IDENTIFIKASI_KEPATUHAN_WAJIB_PEMUNGUT_PAJAK_DALAM_PEMBAYARAN_PPH_PASAL_21_DI_KANTOR_PELAYANAN_PAJAK_PRATAMA_KOTA_BATU.pdf

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Abstract

This research conducted in Batu Tax service office (Kantor Pelayanan Pajak Pratama Batu). The researcher, take little “identification of to pay PPh Pasal 21 at Batu tax service office. The research aim is to analyzer the obedience levels of tax collector yo pay PPh Pasal 21. In this research, the writer use secondary date, such as the collector of PPh Pasal 21, SSP, STP, STP, SKPKB, and tax receipt report of PPh 21. The analyzer, is analysis, rising and low percentage analysis and searching the problems at Batu tax service office, with identifying obedience level in tax payment that will effected to PPh 21 receipt. Base on country, show that the amount of collector PPh 21 getting lower in 2005 – 2006 about 22,60% becomes 11,14%. And tax payment level getting low in 2005 – 2006 about 22,92% become 9,45%. If viewing from STP and SKPKB in 2005 – 2006, have low percentage begin with 4,05% become minus 16,01%. Meanwhile SKPKB from minus 46, 15%, getting from become minus 71,42% viewing from this, tax payment of PPh 21 is unreachable targeted in 2005 – 2006.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 28 Apr 2012 03:13
Last Modified: 28 Apr 2012 03:13
URI: http://eprints.umm.ac.id/id/eprint/3269

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