ANALISIS PENANGANAN DAN PENGAWASAN PERPAJAKAN UMKM (STUDI KASUS PADA KPP PRATAMA PALEMBANG)

APRIYANTI, VERA and Fuadah, Luk Luk and Hakiki, Arista (2018) ANALISIS PENANGANAN DAN PENGAWASAN PERPAJAKAN UMKM (STUDI KASUS PADA KPP PRATAMA PALEMBANG). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to analyze the process of handling and supervising of tax officers on Tax Service Office Pratama Palembang to the taxation of SMEs based on Government Relugation Number 64 Year 2013. This research also analyzes whether the process of tax officer has been accordance to Ministerial Decree Empowerment of State Apparatus (KEP MENPAN) Number 63 Year 2003 and Circular of Director General of Tax Number 49 Year 2016. This research is a qualitative research using primary and secondary data which obtained through interviews and observation. The result are Government Regulation Number 64 Year 2013 has been able to increase the pontential of SMEs tax and the tax revenues also continue to increase every year. The handling and supervising of SMEs taxation has been implemented based on the legislation. However the perception of Taxpayers makes the pontentional tax that has not been fully explored so that needed socialization and education in depth

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	SMEs, Handling and Supervising, Taxation
Subjects:	H Social Sciences > HJ Public Finance > HJ2351.4 Tax revenue estimating
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	17 Sep 2019 02:31
Last Modified:	17 Sep 2019 02:31
URI:	http://repository.unsri.ac.id/id/eprint/7820

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