IDENTIFIKASI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (STUDI PADA DINAS PENDAPATAN DAERAH KOTA BATU)

Rahmat, Rizki (2007) IDENTIFIKASI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (STUDI PADA DINAS PENDAPATAN DAERAH KOTA BATU). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is a descriptive study on the Regional Revenue Office Batu period 2004-2005 under the title "Identification Taxpayer Compliance in Paying Tax on Land and Building". The purpose of this study was to determine the level of taxpayer compliance in the register, adherence to deposit the tax return (SPOP), compliance in tax payments due, and compliance in payment arrears. In this study, the authors used secondary data and data collection techniques using the documentary method. Once data is collected, then analyzed the data. The data analyzed in this study is the number of taxpayers registered with the Land and Building, the amount of the tax refund (SPOP), the amount of land and building tax payments, and the amount of tax arrears payment of land and buildings. The results of this study revealed that the activity Compulsory registration of land and building tax and the tax return (SPOP) is obeyed. This is because the system used by the Land and Building Tax officers are active. Activity recovery (repayment) Income Tax Due (INS) by the taxpayer still exist that have not been obedient. In addition, land and building tax receipts in 2004 exceeded the target set in 2005 while the land and building tax receipts have not been realized according to the target set. Payment of land and building tax arrears by the taxpayer has not been abiding by the amount of arrears is still high. Based on the research that has been done shows that taxpayer compliance in implementing the taxation obligation is not fully compliant. Therefore, the expected Revenue Service Areas Batu further optimize its performance in the process of land and building tax billing.

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: 27 Jun 2012 02:53
Last Modified: 27 Jun 2012 02:53
URI: http://eprints.umm.ac.id/id/eprint/9742

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