ANALISIS KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAKBUMI DAN BANGUNAN PADA DINAS PENDAPATAN DAERAH KABUPATEN NGAWI

NUR’AINI, AFRILLYA (2008) ANALISIS KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAKBUMI DAN BANGUNAN PADA DINAS PENDAPATAN DAERAH KABUPATEN NGAWI. Other thesis, University of Muhammadiyah Malang.

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ANALISIS_KEPATUHAN_WAJIB_PAJAK_DALAM_MEMBAYAR_PAJAKBUMI_DAN_BANGUNAN_PADA_DINAS_PENDAPATAN_DAERAHKABUPATEN_NGAWI.pdf

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Abstract

This research is a case study in the District Revenue Office Ngawi period 2004 -2006 with the title "Analysis of Taxpayer Compliance In Paying Tax on Land and Buildings In Ngawi District Revenue Service. " The purpose of this study was to determine the compliance of taxpayers in the register, in compliance with the notice of deposit return Object Taxes (SPOP), compliance in the payment of tax payable, and compliance in payment arrears, on Dispenda in Ngawi district. The analytical tool used to determine whether the taxpayer in the register has been dutifully using the formula: number of years taxpayers previously reduced the current year divided by the number of taxpayers the previous year multiplied by 100%, to determine compliance taxpayer in settlement of INS using the formula: actual times 100% divided by INS, to find out taxpayer compliance in paying taxes payable using the formula: actual revenue divided by revenue targets for the United Nations UN multiplied by 100%, while the compliance of taxpayers in paying arrears using the formula: the realization of revenue arrears arrears divided multiplied by 100%. Result of calculation with the above analysis tools to produce that in the ordinary taxpayer registration and return of land and building SPOP was obedient. This is because the system used by United Nations officials who are active. Activity recovery (repayment) SPPT by the Taxpayer was obedient. In addition, land and building tax revenues in 2004 approached the target, in the year 2005 decreased due to embezzlement by officers while the tax collector in 2006 land and building tax receipts exceeded the target set. UN arrears payment by the taxpayer has not obey because there are cases that are along the railroad property PJKA filing in the tax office and the UN process has not been completed. Based on the above conclusions, the researcher can conclude that taxpayer compliance in carrying out its obligations fairly obedient. Therefore, the expected Dispenda seek alternative solutions to optimize its performance in the billing process of the UN.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 22 May 2012 05:49
Last Modified: 22 May 2012 05:49
URI: http://eprints.umm.ac.id/id/eprint/5695

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