TINJAUAN YURIDIS SOSIOLOGIS PELAKSANAAN PENGHAPUSAN PIUTANG PAJAK TERHADAP WAJIB PAJAK ORANG PRIBADI(Studi Di Kantor Pelayanan Pajak Pratama Batu)

TOHA, ACHMAD (2010) TINJAUAN YURIDIS SOSIOLOGIS PELAKSANAAN PENGHAPUSAN PIUTANG PAJAK TERHADAP WAJIB PAJAK ORANG PRIBADI(Studi Di Kantor Pelayanan Pajak Pratama Batu). Other thesis, University of Muhammadiyah Malang.

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Abstract

Execution Of Receivable Write Off Of Personal Iease Taxpayer People which done conducted By Office Service Of Iease of Pratama Batu indicate that section 24 Invite- invitor of No. 28 Year 2007 about Rule of Public and Procedures Taxation expressing Procedures receivable write off of stipulating and Iease of is level abolition arranged with or pursuant to Regulation of Minister for Finance not yet walked is effective. This research take formula of is problem of : 1. Do factor causing receivable write off of Personal Taxpayer People Iease in Office Service Of Iease of Pratama Batu 2. Is procedure in execution of receivable write off of Personal Iease Taxpayer People in Office Service Of Iease of Pratama Batu have pursuant to regulation invitation 3. Do factor becoming Office resistance Service Of Iease of Pratama Batu in execution of receivable write off of Personal Taxpayer People Iease? This research use method approach of sociologis yuridis, its data collecting technique in the form of direct interview with Office Service Of Iease of Pratama Batu that is Mr. Taufanny Wirabramantya as Executor Arrange the Effort Addiction section which handling receivable write off of Iease and also documentation in the form of datas as primary data. Later;Then data result of the research analysed descriptively. From 779 Taxpayer, proposed by abolition of receivable of Year 1991- 1998 from Year 2003- 2007 obtained by datas of factor becoming reason done conducted by receivable write off of Iease in Office Service Of Iease of Pratama Batu, that is: Expairet 98,58%, L0,38 Deat% Disband 1,02%. Resistance that happened in execution of receivable write off of Iease to Taxpayer People of personal not yet walked effective which because of one of the procedure execution of receivable write off of Iease do not be executed, that is local research. While resistance faced by Office Service Of Iease of Batu in execution of receivable write off of Personal Taxpayer People Iease because of 1. Receivable stocktaking 2. Happened deduction at binding List Proposal Receivable Write Off Of Iease 3. Labour for the Process Server Of Iease State and Reach Taxpayer. Keyword : Receivable Write Off Of Iease and Personal Taxpayer People.

Item Type: Thesis (Other)
Subjects: K Law > K Law (General)
Divisions: Faculty of Law > Department of Law
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 21 Mar 2012 14:22
Last Modified: 21 Mar 2012 14:22
URI: http://eprints.umm.ac.id/id/eprint/863

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