Efektivitas sistem penyampaian SPT tahunan pajak penghasilan melalui drop box di kantor pelayanan pajak (KPP) pratama Karanganyar

Oleh :
Rahmaniar Ika Surawati - F3407059 - Fak. Ekonomi dan Bisnis

Abstrak The purpose of the research wants to know if the implementation of annual informing letter delivering system of tax income trough Drop Box in the office of tax serving (KPP) Pratama-Karanganyar was suitable to the in regulation wich in force and was effective. The method of the research which was used to determine the scope of research in order to obtain a sample to be raised to a problem. Furthermore, descriptively approach was done appropriate with situation and condition of KPP Pratama Karanganyar through data collection techniques include: interviews, observation, library research, and data processing. From the research wich is perfomed by author, is gained that the implementation of annual informing letter system letter delivering system of tax income trough Drop Box in the office of tax serving (KPP) Pratama-Karanganyar have run according to the regulation which is in force, namely the tax regulation of general directorate PER No. 19/PJ/2009. It is based on the rule No.28, 2007. The system have been effective done by private tax obligator. The Effectiveness of Drop Box is viewed from the development of the amount increasing for annual informing letter delivering before using DropBox and after using Drop Box.