ANALISIS PROSEDUR PEMUNGUTAN PAJAK DAERAH PADA DINAS PENDAPATAN KOTA MALANG

Sabrina, Irinne Maya (2007) ANALISIS PROSEDUR PEMUNGUTAN PAJAK DAERAH PADA DINAS PENDAPATAN KOTA MALANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is descriptive research on Malang Revenue Service entitled: "Analysis of Local Tax Collection Procedures In Malang Revenue Service. Formulation of the problem is: 1). What area of tax collection procedure applied DIPENDA Malang 2). What recommendations can be given to improving local tax collection procedures. The purpose of this study is to investigate and evaluate the implementation procedures of local tax collection activities on Receipt of Malang. Data collection methods used were interviews, documentation, and questionnaires. Stages of the analysis conducted by the author in this research questionnaire analysis of existing causes of problems, impacts and solutions to existing problems in DIPENDA Malang, which include: 1). Analysis of field data collection, registration, determination of: (a). Analysis of the use of computer-based information system (b). Analysis of the data collection and submission of registration form (c). Analysis of the data card (d). Analysis of monitoring activities. 2). Cashier Function Analysis: (a). Analysis of the use of online systems (b). Analysis of monitoring activities. 3). Analysis Billing Section: (a). Analysis of incompatibility of procedures and guidelines (b). Analysis of monitoring activities (c). Analysis of billing personnel rotation. Results for the Receipt of Malang, namely: 1). In the field of data collection, registration and determination: generally still use manual system, the delivery system with self-assessment form can not be applied in full, using the data card still turns, monitoring activities are tiered. 2). The cashier function: the use of online systems can not be applied, monitoring activities are still with prior notice. 3). In Part Billing: inconsistency of procedures and guidelines, monitoring is still a tiered, collection by collection officers are not done in turns. The conclusion from this study that the local tax collection procedures in Malang Revenue Service has been running fairly effective

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: 22 Jun 2012 02:44
Last Modified: 22 Jun 2012 02:44
URI: http://eprints.umm.ac.id/id/eprint/9032

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