Harmonisasi penerimaan PPn dan PPh badan di kota Surakarta

Oleh :
Dimaz Ageng Setyawan - F3407001 - Fak. Ekonomi dan Bisnis

ABSTRAK The purpose of this study is to determine a bright views from the level of Value Added Tax (VAT) and income tax from each business sector, know the size of the balance of revenues from VAT and corporate income tax and find out what things are causing unsynergistically between VAT and corporate income taxes in Surakarta. The procedure used nature of this study was to determine the scope of research in order to obtain a sample to be raised to a problem. Further descriptive approach is applied according to the situation and conditions in Surakarta through data collection techniques include observation, interviews, and documentaries. Based on the results of this study concluded tax revenue from VAT and corporate income tax can work synergistically, but the situation does not always happen, depending on factors that affect, for example the amount of profit and the imposition of new tariffs. Suggestions and recommendations that can give a writer is: to determine the new rate should be studied more carefully and do more oversight in the process of taxation.