DAMPAK TINDAKAN PENAGIHAN TERHADAP PENCAIRAN TUNGGAKAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SURABAYA SAWAHAN
| Main Author: | Sekarsari, Diah Ayulena |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/55854/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/55854/2/BAB%20I.pdf http://eprints.umm.ac.id/55854/3/BAB%20II.pdf http://eprints.umm.ac.id/55854/4/BAB%20III.pdf http://eprints.umm.ac.id/55854/5/BAB%20IV.pdf http://eprints.umm.ac.id/55854/6/BAB%20V.pdf http://eprints.umm.ac.id/55854/7/LAMPIRAN.pdf http://eprints.umm.ac.id/55854/ |
Daftar Isi:
- The purpose of this research is to find out the tax collection procedures in accordance with the provisions of the tax laws in force in Indonesia and the impact of billing actions on tax arrears disbursement at the Surabaya Sawahan Pratama Tax Office, this research is a descriptive study that describes the tax collection procedures and making conclusions taken in general While the data obtained in the form of qualitative data is research data using numbers, the results of this study can be concluded that the Surabaya Sawahan Pratama Tax Office has carried out procedures in accordance with the provisions of the latest Tax Law in force in Indonesia, tax receipts for issuance of Bills Tax by the Account Representative (AR) from year to year has decreased and an unstable increase caused by several factors of the Taxpayer and the communication factor between the AR or the tax officer with the Taxpayer other than that. The taxpayer's role and active role is also needed to fulfill fair and maximum tax revenue for the development of a tax-compliant nation of Indonesia.