ANALISIS KEPATUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PROGRAM SUNSET POLICY PADA KANTOR PELAYANAN PAJAK PRATAMA MALANG SELATAN
| Main Author: | Leksono, Agil Setiowidarso |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2009
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/8003/1/ANALISIS_KEPATUHAN_WAJIB_PAJAK_SEBELUM_DAN_SESUDAHPROGRAM_SUNSET_POLICY_PADA_KANTOR_PELAYANAN_PAJAKPRATAMA_MALANG_SELATAN.pdf http://eprints.umm.ac.id/8003/ |
Daftar Isi:
- Title : “Analysis of Taxpayer Compliance Before and After Sunset Policy Program on Tax Office Primary South Malang ” The research objective was to examine the level of taxpayer complience in reporting the tax obligation in the context of policy and sunset programs to determine the effectiveness of the policy sunset program. Analysis tool used is descriptive qualitative. Benchmarks to determine if the level of complience is the percentage growth in registrated taxpayer, SPT were reporteg and taxrevenue increases, both the taxpayer complience. Whereas if the growth of STP decreased the increased complience. Growth accounting results show that taxpayer complience in the year 2007 in the term of registered taxpayers and tax obligation decline, as well as income tax receipts South Pratama Malang in 2005-2007 has not met the targets set. While in SPT reporting from year to year has increased. At sunset the program implemented taxpayer complience policy is very good from many aspects.