TINJAUAN ATAS PERANAN PELAKSANAAN PEMERIKSAAN PAJAK DAN KONTRIBUSINYA TERHADAP PENERIMAAN PAJAK DI KPP PRATAMA KARANGANYAR

HANIFAN, AGA ACHMAD (2009) TINJAUAN ATAS PERANAN PELAKSANAAN PEMERIKSAAN PAJAK DAN KONTRIBUSINYA TERHADAP PENERIMAAN PAJAK DI KPP PRATAMA KARANGANYAR. Other thesis, Universitas Sebelas Maret.

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    Abstract

    Tax is the biggest receipt source of the country, if it is compared by other source of income. Therefore In the implementation of tax assessment have to be controlled and protected by certain regulation. In order to be avoided from the matter that can decrease tax receipts for the country, so it needs tax examining. The examining of tax is a set of activity to collect and cultivate data, explanation and/or evidence which is applied objectively and professionally based on a single standard of examining to the loyalty to fulfill tax obligation and /or for another purposes in line with the applying tax regulation. Tax examining is done after issuing SKPKB, SKPLBor SKPN. Based n the observation of the author in KPP Patama Karanganyar , the impact of SKKP with tax receipts, especially SKPKB can be seen that from 2008 -2009 increasing from 0,48% become 2,08%, this si signed that happened the increasing of tax obligator who pay less payment (KB) that can decrease tax receipts, for that reason ,it needs tax examining to prevent that matter. Keyword : Eximining tax

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HJ Public Finance
    Divisions: Fakultas Ekonomi > D3 - Akuntansi Perpajakan
    Depositing User: Miftahful Purnanda Puspasari
    Date Deposited: 25 Jul 2013 10:53
    Last Modified: 25 Jul 2013 10:53
    URI: http://eprints.uns.ac.id/id/eprint/9361

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