MEKANISME VERIFIKASI PAJAK PENGHASILAN FINAL ATAS PENGALIHAN HAK ATAS TANAH DAN/ATAU BANGUNAN PADA KPP PRATAMA MALANG UTARA
| Main Author: | Anggreyani, Tutut |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/50475/43/PENDAHULUAN.pdf http://eprints.umm.ac.id/50475/2/BAB%20I.pdf http://eprints.umm.ac.id/50475/3/BAB%20II.pdf http://eprints.umm.ac.id/50475/4/BAB%20III.pdf http://eprints.umm.ac.id/50475/5/BAB%20IV.pdf http://eprints.umm.ac.id/50475/6/BAB%20V.pdf http://eprints.umm.ac.id/50475/7/Lampiran.pdf http://eprints.umm.ac.id/50475/ |
Daftar Isi:
- The aim of the study was to find out the mechanism of final income tax verification on land and / or buildings at the North Malang tax service office. This research is descriptive qualitative and uses data collection techniques with interview techniques, documentation and literature. The data analysis technique used is qualitative descriptive analysis. The qualitative data analysis method is the mechanism of final income tax verification on the transfer of rights to land and / or buildings in North Malang KPP Pratama, to explain how the mechanism of final income tax verification process over the transfer of rights to land and / or buildings and describe to overcome constraints and solutions in the process of verifying final income tax on land and / or buildings. The results of the discussion show that the mechanism of final income tax verification on the transfer of rights to land and / or buildings in North Malang KPP Pratama is in accordance with research and research as outlined in Circular No. 40.JP.2017. For taxpayers, it is still not implemented effectively, this is evident from the verification of the transfer of rights to land and / or buildings, especially finding indications of irregularities that require a long process. In this case the verification mechanism is ineffective.