Tugas Akhir

Efektifitas pelaporan dan pembayaran SPT masa PPh pasal 21 pada Kantor Pelayanan Pajak (KPP) Pratama Ponorogo / Heppy Meyriyani

Abstrak
A tax is the society donation for the government for the survival of a country in implementing development in all fields which is mandatory. Return period is a letter used by a taxpayer for the report and the calculation or payment of tax payable in a tax period or at any time. While Article 21 is an income tax imposed on income dealing with employment service or activities conducted by the personal taxpayer (WP) of the Indonesian citizen. Data collection technique in this final project is interviews documentation and study of the theory. This final project aims to (1) describe the effectiveness of the reporting and payment return period of Article 21 on the Tax Office Primary Roxburgh . Problem -solving method used is to provide a description of the data obtained from the Tax Office (KPP) Pratama Ponorogo in form of a number of reports submissions and acceptance of the realization of Article 21 and return period of 2009 to 2011. Based on the analysis reporting and payment of future returns Tax Article 21 has been effectively implemented but it is still not running well. This will certainly have an impact on the amount of KPP revenue Ponorogo in particular and in Indonesia in general. By considering the results obtained above the researcher suggests that Tax Office (KPP) Pratama under the auspices of the Directorate General of Taxation to constantly improve services for the taxpayers and increase socialization and education for example it can be done through the medium of television as public service announcements about the importance of reporting and payment functions taxes which are expected to make a major contribution toward tax compliance as well as to the state as one source of revenue that is used for development in all fields.

Informasi Detail

DDC

Rp 336.24 MEY c

Prodi

Universitas Negeri Malang. Program Studi Akuntansi, 2013.

Deskripsi Fisik

vii, 52 lembar : il., tab. ; 30 cm

Bahasa

Indonesia

No Reg

01025/KI/14

Edisi

Tugas Akhir (Diploma)-- Universitas Negeri Malang, 2013

Subjek

1. PAJAK - PENGHASILAN

Pembimbing

1. Sulastri

Lampiran Berkas