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EFEKTIVITAS PENYAMPAIAN SURAT PEMBERITAHUAN TAHUNAN SECARA MANUAL DAN ELEKTRONIK UNTUK WAJIB PAJAK ORANG PRIBADI DAN BADAN PADA KANTOR PELAYANAN PAJAK PRATAMA KOTA PASURUAN

Falesta, Dina (2019) EFEKTIVITAS PENYAMPAIAN SURAT PEMBERITAHUAN TAHUNAN SECARA MANUAL DAN ELEKTRONIK UNTUK WAJIB PAJAK ORANG PRIBADI DAN BADAN PADA KANTOR PELAYANAN PAJAK PRATAMA KOTA PASURUAN. Diploma (D3) thesis, University of Muhammadiyah Malang.

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Abstract

Taxes are involuntary fees or duties levied on individuals for the country which are enforced by the government based on the law and without the existence of reciprocal services (counterparts) used for government expenditure. Tax revenue is the main source in gaining state benefits in government finance and development. The tax aims to improve the welfare of the people through the repair and improvement of public facilities. Notification Letter (SPT) is the type of letter used by taxpayers to report tax calculations and payments. There are two ways in reporting the SPT, which are manually and electronically. This research was aimed to analyze the effectiveness of the delivery of the annual letters by manual and electronic for personal and corporate taxes at Pratama Tax Service Office in Pasuruan. The research location was chosen purposely. Descriptive method and effectiveness analysis were applied in this research. The results of the analysis showed that in 2016-2018, the level of effectiveness in submitting SPT via electronics has increased whereas it tend to decrease in submitting SPT manually. When both ways were compared as a whole, the electronic delivery of SPT was more effective compared to the manual delivery.

Item Type: Thesis (Diploma (D3))
Student ID: 201610190511042
Thesis Advisors: Nazariddin Malik (0024066402), Syamsul Hadi (0727127202)
Keywords: Annual Notification Latter (SPT), Effectiveness, Tax
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Economics > Diploma of Banking and Finance (61406)
Depositing User: 201610190511042
Date Deposited: 19 Nov 2019 03:41
Last Modified: 19 Nov 2019 03:41
URI : http://eprints.umm.ac.id/id/eprint/55997

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