PENGARUH PENERBITAN SURAT PAKSA TERHADAP PENERIMAAN PPh BADAN DAN PPN DI KPP PRATAMA PALEMBANG ILIR TlMUR

RAISE, CISKA (2011) PENGARUH PENERBITAN SURAT PAKSA TERHADAP PENERIMAAN PPh BADAN DAN PPN DI KPP PRATAMA PALEMBANG ILIR TlMUR. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study is to determine the arrwunl of forced letter issuance towards Corporate Income Tax and Value Added Tax receipts and how is the procedures for implement the issuance of forced letter itself in KPP Pratama Palembang Ilir Timur. Data that used is the amount of Corporate Income Tax and Value Added Tax receipts in KPP Pratama Palembang llir Timur in case, before and after forced letters on 2006-2010. This research use descriptive analysis method, non-parametric statistical test Wilcoxon by using SPSS. Based on that analsis, known that implementation of the issuance of forced letter between the Corporate Tax and Value Added Tax in KPP Pratama Palembang llir Timur has no differences and still using the same procedure. The Issuance of forced letter is not significantly affect the Corporate Tax and Value Added Tax receipts in KPP Pratama Palembang Ilir Timur. This could be due irrfluenced by other factors that has bigger effect, that is not measured in this study. Therefore, to increase Corporate Tax and Value Added Tax receipts in KPP Pratama Palembang llir Timur, authors suggested that KPP Pratama llir Palembang Timur should be emphasize the importance of tax to the taxpayers to fulfill their obligations by socializing taxes, tax reforms and tax modernization in all aspects of society life.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Surat Paksa, PPh, PPN, Reformasi, Wilcoxon
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	19 Mar 2020 04:12
Last Modified:	19 Mar 2020 04:12
URI:	http://repository.unsri.ac.id/id/eprint/28392

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