ANALISIS EFEKTIVITAS KEWAJIBAN KEPEMILIKAN NPWP SEBAGAI FAKTOR PENDUKUNG DALAM PROSES PELAKSANAAN PROGRAM EKSTENSIFIKASI WAJIB PAJAK DI KPP PRATAMA PALEMBANG ILIR BARAT

ODILLA, FEBBY RESSA and Subeki, Ahmad and Hakiki, Arista (2019) ANALISIS EFEKTIVITAS KEWAJIBAN KEPEMILIKAN NPWP SEBAGAI FAKTOR PENDUKUNG DALAM PROSES PELAKSANAAN PROGRAM EKSTENSIFIKASI WAJIB PAJAK DI KPP PRATAMA PALEMBANG ILIR BARAT. Undergraduate thesis, Sriwijaya University.

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Abstract

ABSTRACT THE ANALYSIS EFFECTIVENESS OF TAX PAYER REGISTRATION NUMBER OBLIGATORY AS ADDITIONAL FACTOR IN THE IMPLEMENTATION OF TAX EXTENSIFICATION PROGRAM AT PALEMBANG ILIR BARAT TAX SERVICE OFFICE By: Febby Ressa Odilla The purpose of this research is to determine how much the effectiveness of tax payer registration number obligatory as additional factor in the implementation of tax extensification program at Palembang ilir barat tax service office. The method used in this study is descriptive qualitative. The researcher conducted data collection through primary and secondary data. The tax extensification relationship with tax revenue is through the existence of a tax extensification program, taxpayers are directed to have a tax payer registration number. By having a taxpayer registration number, it is expected that taxpayers can pay taxes according to their income and tax provisions so that they can assist in increasing tax revenue. Based on the result showed that (1) The number of taxpayers registered at Palembang Ilir Barat tax service office in the last 5 years 2013-2017 each year has always increased, except that in 2015 the number of registered taxpayers has decreased. So it can be concluded that the procedure for ownership of tax payer registration number at Palembang Ilir Barat tax service office has been carried out properly in accordance with applicable procedures. (2) The amount of tax revenue each year during the last 5 years has always increased. Although the number of registered taxpayers in 2015 has decreased, it has little effect on the amount of tax revenue. It can be concluded that the tax extensification program through the ownership obligation of the tax payer registration number does not significantly influence tax revenue at Palembang Ilir Barat tax service office. Keywords: Effectiveness, Tax payer Registration number, Tax Extensification

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Efektivitas, Nomor Pokok Wajib Pajak, Ekstensifikasi Pajak
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 5046 not found.
Date Deposited:	29 Jan 2020 08:56
Last Modified:	29 Jan 2020 08:56
URI:	http://repository.unsri.ac.id/id/eprint/26393

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