ANALISIS IMPLEMENTASI PASAL 31E UNDANG UNDANG PAJAK PENGHASILAN TENTANG KEBIJAKAN PENGURANGAN TARIF PAJAK PENGHASILAN PADA WAJIB PAJAK BADAN USAHA MIKRO KECIL DAN MENENGAH

BIRAWA, ANGGIH SURYA and ERMADIANI, ERMADIANI (2012) ANALISIS IMPLEMENTASI PASAL 31E UNDANG UNDANG PAJAK PENGHASILAN TENTANG KEBIJAKAN PENGURANGAN TARIF PAJAK PENGHASILAN PADA WAJIB PAJAK BADAN USAHA MIKRO KECIL DAN MENENGAH. Undergraduate thesis, Sriwijaya University.

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Abstract

This research was conducted in three KPP Pratama Palembang, they are KPP Pratama Ilir Barat, KPP Pratama Seberang Ulu, and KPP Pratama Ilir Timur, The objectives of this research are 1) to evaluate the implementation of Pasal 31E in Undang-undang Nomor 36 Tahun 2008 and 2) to evaluate the impact of Pasal 31E to tax revenue. The results has shown that from the 4 indicators for the implementation of a policy has been implemented by each KPP. It is seen ffom first, socialization that made by tax officer using various media and continously. Second, attitude or disposition of implementer in accordance with the purposes of Pasal 31 E. Third, resources from the tax officer has had a high level of understanding to give education and consultation to the taxpayer. Fourth, in the structure organization there are no long procedure to take advantage from Pasal 31E without complex bureaucracy. Impact of Pasal 31E shown a positive trends because since this policy applied from 2009-2011 tax revenue was increasing. Along the economic growth in Palembang and growth of the new enterprise which is the potential tax revenue, beside socialization has been done before to increase the tax revenue they have to do more socialization about pasal 31E to the new taxpayer especially, UMKM by doing more counseling to them to be aware of tax and tax rules.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	implementation and tax revenue
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 Jan 2021 02:48
Last Modified:	19 Jan 2021 02:48
URI:	http://repository.unsri.ac.id/id/eprint/40445

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