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PENERAPAN SELF ASSESSMENT SYSTEM DAN TINGKAT VOLUNTARY TAX COMPLIANCE WAJIB PAJAK ORANG PRIBADI UMKM (STUDI DI KANTOR PELAYANAN PAJAK PRATAMA KOTA MALANG)

Utami, Amalia (2020) PENERAPAN SELF ASSESSMENT SYSTEM DAN TINGKAT VOLUNTARY TAX COMPLIANCE WAJIB PAJAK ORANG PRIBADI UMKM (STUDI DI KANTOR PELAYANAN PAJAK PRATAMA KOTA MALANG). Undergraduate (S1) thesis, Universitas Muhammadiyah Malang.

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Abstract

Nowadays, Micro small and medium scale enterprises dominate the Indonesian economy so that the growth of MSMEs in several regions increases every year. But the increasing growth of MSMEs is not comparable to the contribution of MSMEs as taxpayers. This shows that there are still many MSMEs who are not aware of and are compliant with their tax obligations. The application of the self assessment system as a form of tax collection system that expects voluntary compliance. Therefore the author will discuss the following two problem formulations: how is the Implementation Self Assessment System and Voluntary Tax Complience Msmes Individual Taxpayers in Malang City Pratama Tax Service Office and how the efforts of the Malang City Pratama Tax Office to increase the voluntary tax compliance of the MSMEs Individual Taxayers. As for the research method in this paper is sociological juridical (empirical) and sources of materials used are primary and secondary sources. The growth of the MSMEs taxpayers and the level of compliance reporting ratio of annual SPT registered taxpayers of MSMEs individuals at the North Malang Pratama Tax Service office which is increasing every year shows the implementation of self assessment system is running quite well. Efforts made by the Malang City Pratama Tax Office in increasing the voluntary tax compliance of the MSMEs individual taxpayers, namely by 3 (three) ways of counseling tax right and obligations, Bussines Development Services (BDS), and Tax Gathering.

Item Type: Thesis (Undergraduate (S1))
Student ID: 201610110311197
Thesis Advisors: Herwastoeti (0705096001), Sofyan Arief (0704087403)
Keywords: Self Assessment System, Voluntary Tax Compliance, MSMEs
Subjects: K Law > K Law (General)
Depositing User: 201610110311197
Date Deposited: 13 Feb 2020 04:29
Last Modified: 13 Feb 2020 04:29
URI : http://eprints.umm.ac.id/id/eprint/59373

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