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MURNIARTI, ANDI RAHMA (2009) EFEKTIVITAS PENERIMAAN PAJAK PASCA UU NO 36 TAHUN2008 TENTANG PENURUNAN TARIF PAJAK PENGHASILAN(studi pada Kantor Pelayanan Pajak Pratama Batu). Other thesis, University of Muhammadiyah Malang.


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This research is a comparative study on the Tax Office Primary ministry Stone, titled "Effectiveness of Post-Tax Revenue Act No. 36 of 2008 on Peurunan Income Tax Rates. " This research is in the background with the minimum acceptance rate of income tax in the sense of increasing voluntary compliance is still less so dilakukanya policy reform by enacting a new law is the law No. 36 year 2008 concerning income tax rate reduction. The purpose of this study was to examine the effectiveness of tax revenues prior to and after the Law no 36 year 2008 and to study the response of WP in support the effectiveness of tax revenue after a decline in income tax rates. In this study the author uses secondary data and primary data obtained from WP number listed in 2008 & 2009, the tax return period of 2008 & 2009, Total arrears in 2008 & 2009 and the amount of income tax receipts, 2008 & 2009, and questionnaires. To measure effectiveness is by calculating the ratio its indicators in 2008 & 2009 and accompanied interpretation taxpayer response old and new taxpayers. Results of research on STO Stone indicate that the difference in Income tax revenue is, after the existence of Law No. 36 year 2008 revenue countries is increasing, because this new law reform There are two things to be achieved, the new system is able to provide incentives for investment and also could strengthen the purchasing power of middle-class society. If the purchasing power increases, the demand expected also to rise, so that corporate earnings also rose. At the end of tax paid also increases. And review of the taxpayer after the old and new Law no 36 year 2008 STO Stone has been disseminating about tariff reduction income tax, taxpayers have paid kewajibanya with the applicable provisions and submission of returns is also in accordance with the time limit so that affect income tax revenue increased automatically the amount of arrears also decreased. Kesimpulanya there are differences in the effectiveness of income tax receipts before and after a decrease in income tax rates pointed out in Law Act No. 36 of 2008. The difference is in general an increase in effectiveness of income tax revenue, and supported also by the tax arrears declining income means the amount of arrears is reduced, and increased realization Review income tax receipts from the taxpayer to the old or new taxpayer to support the effectiveness of income tax revenue after a decline in tariff also showed good results and has responded to the taxpayer old and new KPP therefore been socialized lower income tax rate, tax payer has paid kewajibanya with applicable regulations and the delivery of the SPT also in accordance with the specified time limits that affect the realization of Income tax receipts are automatically increasing the amount of arrears also decreases. From increased income tax revenue and mandatory review taxes which have been described above that the Act No. 36 of 2008 on lower income tax rate on STO Stone has been run effectively and increases.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics and Business > Department of Accounting (62201)
Depositing User: Anggit Aldila
Date Deposited: 19 Jun 2012 03:02
Last Modified: 19 Jun 2012 03:02

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