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TINJAUAN PEMBERIAN SURAT KETERANGAN BEBAS PAJAK ATAS TRANSAKSI PENGALIHAN HAK ATAS TANAH DAN/ATAU BANGUNAN PADA KANTOR PELAYANAN PAJAK PRATAMA SINGOSARI

AGUSTIN, WULANDARI (2019) TINJAUAN PEMBERIAN SURAT KETERANGAN BEBAS PAJAK ATAS TRANSAKSI PENGALIHAN HAK ATAS TANAH DAN/ATAU BANGUNAN PADA KANTOR PELAYANAN PAJAK PRATAMA SINGOSARI. Associates Degree (D3) thesis, University of Muhammadiyah Malang.

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Abstract

Free Certificate (SKB) is a Cutter Free Certificate and / or Income Tax Collection for Taxpayers who have Gross Prediction under Non-Taxable Income (PTKP). The purpose of the research is to find out the procedures and causes of the application for the certificate Free of tax transfer of rights to land and / or buildings rejected or accepted at Singosari Primary Tax Office. The type of data used is qualitative data, the results of research conducted indicate that the procedure for the issuance of a tax-free Certificate of transfer of rights to land and / or buildings in accordance with Director General of Tax Regulation Number 30 / PJ / 2009 concerning ProceSSdures for Granting Exemptions from Paying or Collection Obligations Income Tax from Transfer of Rights to Land and / or Buildings. Application for submission of a Free Certificate will be issued if the Respresentative Account has conducted formal research and material research with information received or rejected and will be given to the Taxpayer for 3 working days.

Item Type: Thesis (Associates Degree (D3))
Student ID: 201610190511135
Thesis Advisors: Wahyu Hidayat Riyanto (0724036501), Syamsul Hadi (0727127202)
Keywords: Taxpayer, Free Certificate, Final Income Tax Article 4 Paragraph 2, Transfer of Rights to Land and / or Buildings
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Economics > Diploma of Banking and Finance (61406)
Depositing User: 201610190511135
Date Deposited: 22 Aug 2019 08:41
Last Modified: 22 Aug 2019 08:41
URI : http://eprints.umm.ac.id/id/eprint/50818

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