Bahjati, Aat (2014) EFEKTIVITAS PELAKSANAAN PEMERIKSAAN PAJAK DALAM RANGKA MENINGKATKAN PENERIMAAN NEGARA (Studi Kasus Pada Kantor Wilayah DJP Banten). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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EFEKTIVITAS PELAKSANAAN PEMERIKSAAN PAJAK DALAM RANGKA MENINGKATKAN PENERIMAAN NEGARA.pdf - Published Version Restricted to Registered users only until 2014. Download (1MB) |
Abstract
As which we know its it him Lease represent people fee is obliged to state. Of this Lease which will be used to defray activity of governance. Since year 1999 division of Lease according to imposition authority dissociated to become Lease center and area Lease. Center Lease collected by central government consist of income tax and value added tax. For the Lease of area collected by local government of itself. conducted by Elementary is collection by local government as according to Law Number 25 year 1999 about Autonomy Area say that that Government and society in area passed in to manage its own household by holding responsible. Central Government shall no longer master, more than anything else predominate them. Role of Central Government in context Decentralize this is to supervise, watching, observing and evaluating execution of area autonomy. With existence of area autonomy, hence local government given by authority to arrange and manage its area household. Steps which need to be taken by digging all possibility of his own monetary source as according to and in law and regulation boundary’s going into effect. Target of this research is, For the to know of effectiveness Execution of Inspection of Lease and To know the level of contribution Execution of Inspection of Lease to Acceptance Of State. Method Research which is used In this research to doing, writer use descriptive research method of analysis that is method collect, presenting and also analyze data so that can give picture about Lease sector to Acceptance of State’s Finance, of Sugiyono. Result of enumeration of effectiveness of facet is solving of which is counted pursuant at Warrant realization and publication Inspection of Lease (SP3) which finish, where year 2009-2013 having is same effectiveness level that is included in effective criterion with percentage of 1.00 %. While year 2011 having effectiveness equal to 1.03 % which included in criterion very effective. Caused by cooperation which is co-operative between officer of examiner compulsorily Lease both for having big production, middle, and small. They have awareness level and compliance which high to relative hit obligation tax him Key Word : Effectiveness, Inspection Of Tax
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Dalam kegiatan pemeriksaan Pajak peran Pemerintah Pusat dalam konteks Desentralisasi ini adalah melakukan supervisi, memantau, mengawasi dan mengevaluasi pelaksanaan otonomi daerah dalam hal pemungutan dan pemeriksaan pajak. Tujuan penelitian ini adalah, Untuk mengatahui efektivitas Pelaksanaan Pemeriksaan Pajak dan Untuk mengetahui besarnya kontribusi Pelaksanaan Pemeriksaan Pajak terhadap Penerimaan Negara. Metode Penelitian yang penulis gunakan dalam penelitian ini, penulis menggunakan metode penelitian deskriptif analisis yaitu metode mengumpulkan, menyajikan serta menganalisis data sehingga dapat memberikan gambaran tentang sektor Pajak terhadap Penerimaan Keuangan Negara, dari Sugiyno. Hasil penghitungan efektivitas dari segi penyelesaian yang dihitung berdasarkan pada penerbitan dan realisasi Surat Perintah Pemeriksaan Pajak (SP3) yang selesai, dimana tahun 2009-2013 mempunyai tingkat efektivitas yang sama yaitu termasuk dalam kriteria efektif dengan prosentase 1.00 %. Sedangkan tahun 2011 mempunyai efektivitas sebesar 1.03 % yang termasuk dalam kriteria sangat efektif. Karena adanya kerjasama yang kooperatif antara petugas pemeriksa dengan Wajib Pajak baik yang mempunyai penghasilan besar, menengah, dan kecil. Mereka memiliki tingkat kesadaran dan kepatuhan yang relatif tinggi mengenai kewajiban perpajakannya. Kata Kunci : Efektivitas, Pemeriksaan, Pajak | |||||||||
| Uncontrolled Keywords: | Key Word : Effectiveness, Inspection Of Tax Kata Kunci : Efektivitas, Pemeriksaan, Pajak | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 05 Apr 2022 12:41 | |||||||||
| Last Modified: | 05 Apr 2022 12:41 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/11645 |
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