UMM Institutional Repository

PERMOHONAN SURAT KETERANGAN BEBAS PAJAK PENGHASILAN (PPh) ATAS PENGHASILAN DARI PENGALIHAN HAK ATAS TANAH DAN/ATAU BANGUNAN DI KPP PRATAMA MALANG UTARA

Aydhillah, Rifsi (2019) PERMOHONAN SURAT KETERANGAN BEBAS PAJAK PENGHASILAN (PPh) ATAS PENGHASILAN DARI PENGALIHAN HAK ATAS TANAH DAN/ATAU BANGUNAN DI KPP PRATAMA MALANG UTARA. Associates Degree (D3) thesis, University of Muhammadiyah Malang.

[img]
Preview
Text
PENDAHULUAN.pdf

Download (533kB) | Preview
[img]
Preview
Text
BAB I.pdf

Download (75kB) | Preview
[img]
Preview
Text
BAB II.pdf

Download (113kB) | Preview
[img]
Preview
Text
BAB III.pdf

Download (67kB) | Preview
[img] Text
BAB IV.pdf
Restricted to Registered users only

Download (760kB) | Request a copy
[img] Text
BAB V.pdf
Restricted to Registered users only

Download (66kB) | Request a copy
[img] Text
LAMPIRAN.pdf
Restricted to Registered users only

Download (63kB) | Request a copy

Abstract

The purpose of this study is to find out the procedure for appylingg for income tax exemptions (income tax) on income from the transfer of rights to land and / or buildings to inheritance and to identify the reasons for not submitting a request for inheritance free certificate at the Primary Tax Office. North Malang. This study uses descriptive qualitative research. The results of the study indicate that the submission procedure is in accordance with the provisions of the Director General o Taxes Number PER-30/PJ/2009. Seen from the table off application filing rates in 2018 as many as 253 taxpayers whie the number not granted as many as 32 taxpayers means more are granted than thse rejected. The cause for nt being granted the appicatin is due to the income o the heir above the PTKP, not the original signature of the heir, the area of land or building is different, and also the assets are not reported in the Annual Tax Return. Application for free certificate results in reduced state revenues in terms of income tax. Therefore, to avoid being granted an application, it is preferable for the Taxpayers to see and read information about filing on the web tax and fulfill all the requirements required.

Item Type: Thesis (Associates Degree (D3))
Student ID: 201610190511114
Thesis Advisors: Ida Nuraini (0008126801), Dwi Susilowati (0021126401)
Keywords: Free Certificate, Income Tax, Taxpayer.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Faculty of Economics > Diploma of Banking and Finance (61406)
Depositing User: 201610190511114
Date Deposited: 21 Aug 2019 04:12
Last Modified: 21 Aug 2019 04:12
URI : http://eprints.umm.ac.id/id/eprint/50253

Actions (login required)

View Item View Item
UMM Official

© 2008 UMM Library. All Rights Reserved.
Jl. Raya Tlogomas No 246 Malang East Java Indonesia - Phone +62341464318 ext. 150, 151 - Fax +62341464101
E-Mail : infopus[at]umm.ac.id - Website : http://lib.umm.ac.id - Online Catalog : http://laser.umm.ac.id - Repository : http://eprints.umm.ac.id

Web Analytics

UMM Institutional Repository is powered by :
EPrints Logo