Analisis Perubahan Undang-Undang No.19 Tahun 1997 Menjadi Undang-Undang No.19 Tahun 2000 tentang Penagihan Pajak dengan Surat Paksa dan Pengaruhnya Terhadap Penunggakan Pajak Di Seksi Penagihan Pada Kantor Pelayanan Pajak Banyuwangi

Handoyo, Inggit Estuputri (2008) Analisis Perubahan Undang-Undang No.19 Tahun 1997 Menjadi Undang-Undang No.19 Tahun 2000 tentang Penagihan Pajak dengan Surat Paksa dan Pengaruhnya Terhadap Penunggakan Pajak Di Seksi Penagihan Pada Kantor Pelayanan Pajak Banyuwangi. Other thesis, University of Muhammadiyah Malang.

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Abstract

From result of research in tax service office in KPP Banyuwangi know that these research hes entitle “Analysis evolution of UU No.19 1997 to be UU No.19 2000 about collecting tax with amount of letter and effect from tax payer yet in the KPP Banyuwangi“ this research represent descriptive reserch, that is a research conducted to know regarding hit what accurate us. The purpose of this researc know about evolution bettwen UU No. 19 1997 to be UU No. 19 2000. This research back ground by height mount tax arreas in indonesia in the 2001 reaching Rp 13,3 Triliun. These tax arreas as long indicator of level compliance of taxpayer. According to Soemahamidjaja in Waluyo,dkk (2003:5)which is expressing from that taxi s fee obliged to, in the form of godos or Money, collected by power pursuant to law horms, utilize to close godos procduction cost and collestive service in reaching prosperity of public. From definition above so we can make a condution which indicate that tax arreas height. Revormation of goverment UU taxing ang UU No. 19 about collecting tax with amount of letter that is from UU UU No. 19 1997 to be UU No. 19 2000. Hopely with evolution UU can less compliance of tax payer to know payer tax. From result of research in KPP Banyuwangi know that UU No.19 1997 to be UU No.19 2000 is doing collecting tax being prosedure from collecting tax must be following with rule in the UU. From evolution of UU No. 19 1997 to be UU No. 2000 know that collecting tax and complience of tax payer and affectiveness in evolution of UU, Showing height prestation although result analysis effectiveness. Still less tan 100% that is showing not effective. In the collecting tax which juru sita following the prosedure in the UU tax payer No. 19 about collecting tax with amount of letter, out of from that there is factor-factor from compliance of tax payer although jurusita self.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 07 May 2012 06:49
Last Modified: 07 May 2012 06:49
URI: http://eprints.umm.ac.id/id/eprint/4520

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