Penulis Utama : Fauzi Achnan Safi'i
Penulis Tambahan : -
NIM / NIP :
Tahun : 2007
Judul : Analisis perbandingan tingkat kepatuhan wajib pajak 100 besar tetap pajak penghasilan pasal 25 orang pribadi dalam pembayaran masa pajak di KPP Surakarta tahun 2005 dan 2006
Edisi :
Imprint : Surakarta - Fak. Ekonomi - 2007
Kolasi : xii, 45 hal.
Sumber : UNS-Fak. Ekonomi Diploma III Jur. Perpajakan-F.3404087-2007
Subyek : PAJAK DAN PERPAJAKAN
Jenis Dokumen : Laporan Tugas Akhir (D III)
ISSN :
ISBN :
Abstrak : ABSTRACS Problem which will be figured out in this research is about Tax Payer compliance of 100 Big Remain to Income tax section 25, in Lease of Office Service Surakarta. This Research aim to know the Taxpayer compliance 100 Big Remain to Income Tax, section 25 Personal People in Lease of Office Service Surakarta. In the Other hand, the research’s also aim to know the effort to improve the Tax Payer compliance of 100 Big Remain to Income tax section 25 Personal People and constraint faced in improving compliance. Referring to the problem, research conducted with the method interview that is perform the question and answer direct discussion with Lease of Office Service Surakarta to get the information in detail, clear, and book study through the book, article and also regulation. The way of used to face the problem is by using comparison analysis. Writer compared the Taxpayer compliance of 100 Big Remain to Income Tax section 25 Personal People in Lease of Office Service Surakarta in 2005 and 2006. Research results in Lease of Office Service Surakarta indicate that in the year 2006 there is the improvement in the case of compliance of deferred payment of Income tax section 25 compared to Personal People in 2005 equal to 2,15%. Based on research result in conclusion effort conducted by Lease of Office Service Surakarta assessed succeed enough, proved by the make-up of compliance in the year 2006. though there still is constraint faced, one of them is the difference between level of enumeration Tax Payer installment with the fiscus, because of mistake type and miscount and also disagree with rule of how important, lack of society awareness in paying lease. So that constraint can be overcome hence need the existence of socialization make-up about how important to pay for the lease and also coherent sanction to proven Tax Payer of conducted of lease collision.
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Status : Public
Pembimbing : 1. Halim Dedy Perdana
Catatan Umum : 6899/2007
Fakultas : Fak. Ekonomi dan Bisnis