TINJAUAN PEMBERLAKUAN PP NOMOR 46 TAHUN 2013 TERHADAP PENERIMAAN PAJAK PENGHASILAN SELAMA TAHUN 2013-2015 DI KANTOR PELAYANAN PAJAK PRATAMA KLATEN

KUSUMAWATI, ERVIANA (2016) TINJAUAN PEMBERLAKUAN PP NOMOR 46 TAHUN 2013 TERHADAP PENERIMAAN PAJAK PENGHASILAN SELAMA TAHUN 2013-2015 DI KANTOR PELAYANAN PAJAK PRATAMA KLATEN. Other thesis, Universitas Sebelas Maret.

[img] PDF - Published Version
Download (1702Kb)

    Abstract

    ABSTRACT REVIEW OF THE IMPLEMENTATION OF PP NUMBER 46 YEAR 2013 TOWARDS INCOME TAX REVENUE DURING 2013-2015 AT THE TAX SERVICES OFFICE PRATAMA KLATEN ERVIANA KUSUMAWATI NIM F3413028 The purpose of this research is to determine the amount of income tax revenue which is regulated in PP Number 46 Year 2013, the impact of the implementation of PP Number 46 Year 2013, the contribution of PP Number 46 Year 2013 towards tax income, and efforts made the Tax Services Office Pratama Klaten in the implementation of PP Number 46 Year 2013. This research was conducted at the Tax Services Office Pratama Klaten with tax personal and tax agencies, excluding Permanent Establishment (BUT). The step of this research is done by the observation, interviews, and documentation. The result of this research shows the increasing the amount of taxpayers and income tax revenue in every year. However, the increases only can contribute maximum 2,68% of income tax revenue at the Tax Services Office Pratama Klaten. The conclusion of this research is the amount of tax income from these regulations haven’t provided some contributions enough towards income tax revenue in the Tax Services Office Pratama Klaten. Thus, this regulation needs to be done reassessment. Keywords: Tax Income, PP Number 46 Year 2013, Income Tax Revenue at the Tax Services Office Pratama Klaten.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > D3 - Akuntansi Perpajakan
    Depositing User: Aren Dwipa
    Date Deposited: 15 Nov 2016 13:51
    Last Modified: 17 Mar 2017 15:14
    URI: https://eprints.uns.ac.id/id/eprint/28819

    Actions (login required)

    View Item