ANALISIS KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (Studi Pada Kantor Pelayanan Pajak Pratama Kepanjen)

Istiana, May Yohan (2008) ANALISIS KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (Studi Pada Kantor Pelayanan Pajak Pratama Kepanjen). Other thesis, University of Muhammadiyah Malang.

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Abstract

This Research represent case study at Office Service lease Pratama Kepanjen with title “ Analysis Compliance of Taxpayer in Paying Land Tax and Building” in Kepanjen. Target of this research is to know story, level compliance of taxpayer if in evaluation from return of Notice Object Iease (SPOP), redemption of In debt Notice Iease (SPPT), payment of Land Tax and Building (PBB), and factors causing taxpayer do not execute its obligation in Office Service Iease Pratama Kepanjen. This analysis to know storey, level compliance of taxpayer in return of SPOP what is returned by SPOP is taxpayer have as according to distributed by SPOP is internal revenue, to know realization acceptance of Iease do have according to goals which have been specified and to know other factors which cause taxpayer do not execute its obligation. Result of analysis indicate that storey, level compliance of taxpayer in return of SPOP have is obedient,this matter can be seen from returned by SPOP is taxpayer have as according to SPOP distributed by internal revenue and return of natural SPOP is make-up of equal to 0,89%. Compliance of Taxpayer in redemption of SPPT and PBB back payment still not yet obedient because many taxpayer which do not pay for Iease and or pay its Iease arrears. While factors causing taxpayer do not execute its obligation because its service storey, level less is gratifying, lack of counseling, existence of Iease subyek, production of low taxpayer, lack of awareness of taxpayer in paying Iease, lack of the understanding of to regulation of sanction and taxation to taxpayer do not weigh against. Pursuant to conclusion above, implication writer can that Service Iease office Better Pratama Kepanjen assist taxpayer in admission filling of SPOP, intensifying addiction process, improving servise, counselling, and need the existence of payment priority to taxpayer which unable to pay for, as long as the mentioned can be conducted.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 09 May 2012 06:32
Last Modified: 09 May 2012 06:32
URI: http://eprints.umm.ac.id/id/eprint/4891

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