ANALISIS KINERJA PENAGIHAN PAJAKDALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DAN PENERIMAAN PAJAKDI KPP PRATAMA BANYUWANGI

PUSPORINI, DYAH (2008) ANALISIS KINERJA PENAGIHAN PAJAKDALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DAN PENERIMAAN PAJAKDI KPP PRATAMA BANYUWANGI. Other thesis, University of Muhammadiyah Malang.

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ANALISIS_KINERJA_PENAGIHAN_PAJAKDALAM_MENINGKATKAN_KEPATUHAN_WAJIB_PAJAK_DAN_PENERIMAAN_PAJAKDI_KPP_PRATAMA_BANYUWANGI.pdf

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Abstract

These researches entitle "Tax Collecting Performance Analysis in order to improve the compliance of taxpayers and Acceptance of Tax in the Tax Service Office Pratama in Banyuwangi". This research represent descriptive research, that is a research conducted to know regarding hit what accurate us. The purpose of this research knows about tax collecting performance as effort to increase compliance of taxpayer and acceptance of tax. This research background by height mount Tax arrears in Indonesia that is reaching Rp. 3,57 Trliun in 2006. These tax arrears as low indicator of level compliance of taxpayer in Indonesia. Almost 31% Tax arrears will accumulate in the next year, so that have an effect on to state acceptance from Tax. According to Soemahamidjaja in Waluyo, dkk ( 2003:5) which is expressing that Tax is fee obliged to, in the form of goods or money, collected by power pursuant to law norms, utilize to close goods production cost and collective service in reaching prosperity of public. From definition above so we can make a conclusion which indicate that Tax arrears height will bother of management of state. From result of research in Tax Service Office in Banyuwangi known that measured performance of collecting achievement standard that is with realization liquefaction of Tax arrears can be categorized unfavorable because still not reached 100% yet from specified goals. Performance pursuant to standard execution of collecting also categorized is unfavorable, because amount of letter force which is published tend to downhill of this matter because of existence of the amount of downhill bailiff, also which caused by the existence of employees mutation to other Tax Service Office. For warrant to execute confiscation still under specified standard which is caused by less active it Tax bailiff. This matter can be seen from amount of arrears which still big enough and tend to fluctuation. Auction, blacking out and prevention still uncommitted caused by redemption before auction, blacking out, and prevention. For procedure and forwarding of report have been sent with according to and on schedule. Level compliance of taxpayer tends to fluctuation which is because of existence of constraints which emerge from Taxpayer. Effectiveness acceptance of Tax in Tax Service Office in Banyuwangi still unfavorable because percentage of acceptance tends to fluctuation.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 30 May 2012 03:44
Last Modified: 30 May 2012 03:44
URI: http://eprints.umm.ac.id/id/eprint/6159

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