ANALISIS TERHADAP PROSEDUR PENYELESAIAN SURAT KETETAPAN PAJAK LEBIH BAYAR DI KANTOR PELAYANAN PAJAK PRATAMA SUKOHARJO

Pahlevi, Rizal (2014) ANALISIS TERHADAP PROSEDUR PENYELESAIAN SURAT KETETAPAN PAJAK LEBIH BAYAR DI KANTOR PELAYANAN PAJAK PRATAMA SUKOHARJO. Other thesis, Universitas Sebelas Maret.

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    Abstract

    The purpose of this research is to analyze the process of issuance of Tax Overpayment in STO (SKPLB) in KPP Sukoharjo with prevailing regulations, by conducting research and interviews to obtain accurate results. By comparing regulatory laws and other regulations that apply to the process of resolving SKPLB to know the weaknesses and deficiencies that occurs in KPP Sukoharjo. Publishing processes SKPLB is to carry out checks prior to Taxpayers who filed their restitution for overpayment, to test the correctness of the calculation and the fulfillment of tax obligations. From the research that have been conducted it can be seen that the publishing of SKPLB in KPP Pratama Sukoharjo has aligned with the applicable regulations. by first running a check against taxpayers who filed restitution and publishing SKPLB for excess tax payments. Key words: Surat Ketetapan Pajak Lebih Bayar (SKPLB), inspection tax

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Lembaga Penelitian dan Pengabdian Kepada Masyarakat - LPPM
    Depositing User: Mohammad Fatchurrohman
    Date Deposited: 26 Apr 2014 22:46
    Last Modified: 26 Apr 2014 22:46
    URI: https://eprints.uns.ac.id/id/eprint/13837

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