Fatimah, Lika (2008) KENDALA POTENSIAL YANG DIHADAPI KONSULTAN PAJAK DALAM PENYUSUNAN SPT TAHUNAN(Survey Pada Kantor Konsultan Pajak Fiska Pratama di Malang). Other thesis, University of Muhammadiyah Malang.
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Abstract
The title of the research is “Potential Obstacle of Tax Consult in Set up Annual SPT (Survey on Tax Consult Office of Fiska Pratama in Malang). The main of this research did known potential obstacle in tax consult when organize annual SPT and gave solution to decrease the obstacle. This analysis used descriptive statistic analysis with estimation to answer and reaction from questionnaire that gave to tax consult about obstacles for set up of annual SPT. From the analysis know that there were four variable used, they were culture variable, worker variable, infrastructure variable, variable managerial and the potential obstacle was infrastructure variable with mean 2.7500 and deviasy standart value 0.7184. Result of analysis we can conclude that tax consult for organize annual SPT have potential obstacle in change of rule interlocked with tax system that more modern and transparency with using medium computer. It happen because human resource in tax consult still lower for operate using medium computer. The conclusion from writer will suggest to tax consult to follow trains have given by tax up procedure and account using medium computer.
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Economics and Business > Department of Accounting (62201) |
| Depositing User: | Anggit Aldila |
| Date Deposited: | 03 May 2012 06:22 |
| Last Modified: | 03 May 2012 06:22 |
| URI : | http://eprints.umm.ac.id/id/eprint/4099 |
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