Tinari, Putri (2018) EVALUASI PERMOHONAN SURAT KETERANGAN BEBAS (SKB) PAJAK PENGHASILAN FINAL ATAS WARIS PADA KPP PRATAMA MALANG UTARA. Associates Degree (D3) thesis, University of Muhammadiyah Malang.

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Abstract

This research aimed to know about the procedures of the free certificate of final tax income of inharitce with the obstacles and the impacts to tax authorities and taxpayers. The research methods was documentating the taxpayers whom applied the free certificate of final tax income of inharitace, and live interview with account representative of Supervision and Consultation Section 1. Data taken by primary data that taken directly from KPP Pratama Malang Utara and secondary data that taken undirectly. The conclusion of this research was the free certificate application of final tax income of inhatice must be according to Tax Government Rules Number 30 in 2009 (PER-30/PJ/2009) about procedures of granting exemptions from payment obligation of transfer of land and/or buildings rights. According to this research, KPP Pratama Malang Utara has conducted selective service and review of the free certificate application of final tax income of lands and/or buildings inaritace.

Item Type:	Thesis (Associates Degree (D3))
Student ID:	201510190511007
Keywords:	Law Tax Article 4 paragraph 2 about Tax Income, Tax Government Rules Number 30 in 2009, Final Tax Income of Inharitace
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HG Finance
Divisions:	Faculty of Economics > Diploma of Banking and Finance (61406)
Depositing User:	Retno Widiyastuti Ika Wijaya
Date Deposited:	08 Jan 2019 01:14
Last Modified:	08 Jan 2019 01:14
URI :	http://eprints.umm.ac.id/id/eprint/43016

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