PERANAN PENGUSAHA KENA PAJAK KLU PEDAGANG ECERAN DALAM PENERIMAAN PAJAK PERTAMBAHAN NILAI DI KPP PRATAMA KARANGANYAR

FAJARINA, ANIS (2010) PERANAN PENGUSAHA KENA PAJAK KLU PEDAGANG ECERAN DALAM PENERIMAAN PAJAK PERTAMBAHAN NILAI DI KPP PRATAMA KARANGANYAR. Other thesis, Fakultas Ekonomi.

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    Abstract

    Self-supporting nation is nation capable to defraying disbursement of government and defray development for the agenda of reaching prosperity with. In a period of nations present defray governmental source of fund with acceptance of home affairses and do foreign loan, including Indonesia. Foreign loan only is tentative, before acceptance of solvent home affairs answer the demand defrayal of development and government. Acceptance of Indonesia home affairs divided to become two, that is acceptance of state from tax sector and acceptance of state is not tax. Value-Added Tax (PPN) have enough casting signifikan in jacking up tax sector national income. Acceptance Of PPN occupying position both after Income Tax ( PPh). In KPP Pratama Karanganyar, PPN have big enough potency in acceptance of tax in Indonesia. The purpose of this research is assess role of contribution PPN Retailer sector in growth of acceptance of PPN Dalam Negeri in KPP Pratama Karanganyar The result of the research are : first, contribution PPN Dalam Negeri on lease acceptance in KPP Pratama Karanganyar experience improvement equal to Rp. 109.783.329.612,00 which in the year 2007 acceptance equal to Rp. 27.463.470.122,00 and year 2008 acceptance equal to Rp. 137.246.799.734,00. Second, PPN to PKP Retailer have enough casting important, PPN to PKP Retailer at Year 2008 giving contribution equal to 52,23% from overall of acceptance of PPN Commerce sector and equal to 12,26% from overall of acceptance of PPN Dalam Negeri. While in the year 2008 giving contribution equal to 58,93% from overall of acceptance of PPN Commerce sector and equal to 16,84% from overall of acceptance of PPN Dalam Negeri. Third, level of compliance of reporting of SPT and payment of PPN oweed by Taxpayer and PKP is inscribed in the year 2007 very high, that is 88%, while in the year 2008 level of compliance only 75,54%. However, realize acceptance in the year 2008 the increase. Based on the result of research, the researcher give some suggestion : first, better be done by ekstensifikasi with vesting of Taxpayer fundamental number ( NPWP) occupationly so that Taxpayer shelf distribution is more flatten. Second, Better be done addition of amount of officers with heights interests which involved in activity of ekstensifikasi. Third, KPP Pratama Karanganyar give urge and counselling is more incentivesly for the agenda of increasing of awareness and compliance of Taxpayer. Keyword : Menilai kontribusi PPNcommit topedagang eceran dalam penerimaan PPN Dalam Negeri

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HJ Public Finance
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > D3 - Akuntansi Perpajakan
    Depositing User: Lutvi Satriyo Putro
    Date Deposited: 12 Jul 2013 14:21
    Last Modified: 12 Jul 2013 14:21
    URI: https://eprints.uns.ac.id/id/eprint/2518

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