ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENCAPAIAN TARGET PAJAK PENGHASILAN (PPh Pasal 21)(Studi Kasus pada KPP Pratama Malang Selatan)

Yuliati, Yuliati (2008) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENCAPAIAN TARGET PAJAK PENGHASILAN (PPh Pasal 21)(Studi Kasus pada KPP Pratama Malang Selatan). Other thesis, University of Muhammadiyah Malang.

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Abstract

This study is a case study done in KPP Pratama of south Malang with the title the Analysis on The factors of the Targeted Income Tax (income Tax bill number 2). This study aims at finding out the factors influencing the target reach of the income tax in the year of 2005-2007 and to find out the efforts done by KPP of south Malang to deal with this matter (The tax income bill number 21). The data used in this study is primary and secondary data. The primary data is in the form of interview and the secondary data is in the form of its organization structure, the data target, the tax income realization (The tax income bill 21), the number of Tax payer and the data on the number of SPT. The analysis phase in this study are: (1) analyzing the target data and the income tax realization based on the bill number 21 of 2005-2007, the data on the number of tax payer, the data of SPT (the tax payer) who pay more or less (2) analyzing the factors which cause the difficulty in getting the tax target and identifying by identifying the mistakes done while filling out the form of SPT, (3) analyzing the efforts done KPP of south malang to reach the tax target based on the bill number 21. Based on the result of the analysis above, it can be seen that the factors influencing the ineffectiveness of income tax are: (1) there is a mistake on filling out the SPT for due to the mistake on the counting and there is a mistake on entering the number of PTKP (the number of income charged for taxes), (2) and there is a tax payer who does not enter the SPT. Based on the above conclusion, the writer can imply that it is better that KPP of South Malang does an explanation program in all instances in both public or private sector, controlling te supervisory on the tax payer in such a discipline way, and gives punishment to those who break the rule.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 11 Jun 2012 07:11
Last Modified: 11 Jun 2012 07:11
URI: http://eprints.umm.ac.id/id/eprint/7130

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