KONTRIBUSI PAJAK PENGHASILAN PASAL 21 PADA PENERIMAAN NEGARA SETELAH ADANYA PERATURAN MENTERI KEUANGAN NO.137/PMK.03/2005(Studi Kasus Pada Kantor Pelayanan Pajak Tulungagung)

Suharningsih, Wahyu (2008) KONTRIBUSI PAJAK PENGHASILAN PASAL 21 PADA PENERIMAAN NEGARA SETELAH ADANYA PERATURAN MENTERI KEUANGAN NO.137/PMK.03/2005(Studi Kasus Pada Kantor Pelayanan Pajak Tulungagung). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is case study at Tax Service Office of Tulungagung by title "The Contribution of Income Tax of PPh Section 21 on The State Acceptance After The Existence Of Finance Minister Regulation No.137/PMK.03/2005. The purpose of this research is to know whether there is positively significant difference of contribution of PPh Section 21 between periods on the state acceptance before the existence of Finance Minister Regulation No.137/PMK.03/2005, whether there is significant difference of contribution of PPh Section 21 between periods on the state acceptance after the existence of Finance Minister Regulation No.137/PMK.03/2005, whether there is significant difference of contribution of PPh Section 21 between periods on the state acceptance before and after the existence of Finance Minister Regulation No.137/PMK.03/2005. In this research, the writer takes 3 hypothesis, those are: It is anticipated that there is positively significant difference of contribution of PPh Section 21 between periods on the state acceptance before the existence of Finance Minister Regulation No.137/PMK.03/2005, there is positively significant difference of contribution of PPh Section 21 between periods on the state acceptance after the existence of Finance Minister Regulation No.137/PMK.03/2005, there is positively significant difference of contribution of PPh Section 21 between periods on the state acceptance before and after the existence of Finance Minister Regulation No.137/PMK.03/2005. The research equipment applied in this research are using t-test method one sample t-test to test hypothesis 1 and hypothesis 2, and t-test paired sample t-test to test hypothesis 3. The result of examination of hypothesis 1 and 2 shows that the level of its significance is more than 0,05. While the result of examination of hypothesis 3 shows that the level of its significance is less than 0,05. From the result of examination analysis of hypothesis 1 and hypothesis 2 can be said that there is no positively significant difference of contribution of PPh Section 21 between periods on the state acceptance before the existence of Finance Minister Regulation No.137/PMK.03/2005, there is no positively significant difference of contribution of PPh Section 21 between periods on the state acceptance after the existence of Finance Minister Regulation No.137/PMK.03/2005. While the result of examination analysis of hypothesis 3 can be said that there is positively significant difference of contribution of PPh Section 21 between periods on the state acceptance before and after the existence of Finance Minister Regulation No.137/PMK.03/2005. Based on the above results, the writer can imply that it is better if the Tax Service Office of Tulungagung increases payment service of tax so that the tax payers realize to pay the tax and comfortable to do it. It is also suggested that the Tax Service Office of Tulungagung has optimum efforts to collect taxes in the form of diging tax potency which is, so far, its management is not maximum, so it can

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: 13 Jun 2012 02:48
Last Modified: 13 Jun 2012 02:48
URI: http://eprints.umm.ac.id/id/eprint/7474

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