IDENTIFIKASI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN Studi Pada Dinas Pendapatan Kota Malang

Ningsih, Surya (2007) IDENTIFIKASI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN Studi Pada Dinas Pendapatan Kota Malang. Other thesis, University of Muhammadiyah Malang.

[img]
Preview
Text
IDENTIFIKASI_KEPATUHAN_WAJIB_PAJAK_DALAMMEMBAYAR_PAJAK_BUMI_DAN_BANGUNANStudi_Pada_Dinas_Pendapatan_Kota_Malang.pdf

Download (91kB) | Preview

Abstract

This research is research of diskriptif [at] On Duty Earnings of Unlucky Town [of] period 2005-2006 with title "Identify Compliance Of Taxpayer In Paying Land Tax And Building (PBB)". This Research target is to know how far mount compliance of taxpayer in [doing/conducting] data, compliance of taxpayer in [doing/conducting] registration, compliance in paying Iease oweed, compliance in back payment, and to know factors making taxpayer [do] not execute obligation of him (not obedient). In this research, writer use data of sekunder, and data collecting technique of using documentation method and interview. After data collected, hereinafter analyse data. As for data which analysed in this research is the amount of Earth taxpayers and Building which was data, amount of registrations of Earth taxpayer and Building, amount of payment of Land Tax and Building, amount of Land Tax arrearses and Building, and factors causing taxpayer [do] not execute obligation of him (not obedient). This Research result lay open that in activity of Earth taxpayer data and Building (PBB) and registration of taxpayer have obedient. This matter because of system used by officer of Land Tax and Building have the character of actively, activity of return (pelunasan) of Notice Iease Oweed (SPPT) by taxpayer which there [is] still not yet obedient, besides acceptance of Land Tax and Building (PBB) in the year 2005 still reside in far below/under expected goalses amount while in the year 2006 acceptance of Land Tax and Building have almost come near the amount of expected goalses. Back payment of Land Tax and Building (PBB) by taxpayer not yet obedient because arrearses amount still high. And existence of various factor causing taxpayer not obedient in paying Land Tax and Building, that is service storey;level [done/conducted] by internal revenue or other institute appointed by internal revenue in the case of collection of PBB to taxpayer less gratify, lack of counselling or the limited information to society concerning PBB, and Iease obyek reside in Unlucky Town but taxpayer alone living outside Unlucky Town. Pursuant to research result which have been [done/conducted] seen that compliance of taxpayer in executing the obligation of not yet obedient fully was therefore expected On Duty Earnings of Unlucky Town more mengotimalkan the performance of in course of addiction of PBB.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Zainul Afandi
Date Deposited: 27 Jun 2012 03:31
Last Modified: 27 Jun 2012 03:31
URI: http://eprints.umm.ac.id/id/eprint/9778

Actions (login required)

View Item View Item