KEEFEKTIVANPENCAIRAN TUNGGAKAN PAJAK DAN PENERIMAAN PAJAK DI KPP PRATAMA SURAKARTA TAHUN 2006-2008

Nugrahaningwidi, Fransiska Romana (2009) KEEFEKTIVANPENCAIRAN TUNGGAKAN PAJAK DAN PENERIMAAN PAJAK DI KPP PRATAMA SURAKARTA TAHUN 2006-2008. Other thesis, Universitas Sebelas Maret.

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    Abstract

    Government is increasing the source of state revenue from man sectors particularly in fiscal sector that is the most potential source for state revenue through intensification (optimizing tax revenue) or through extensification ( expansion kinds of tax). Tax is contribution duty of the society in form of giving a bit of their treasury for money supply of state because of situation, event, and action that giving a certain position, proper with the rules fixed by the government and it can be pressed. However,there society who are less care and less understanding about tax rule, number of taxpayer who delay their debt tax payment, number of arrears was not balance with cashing or their payment and the collecting system that cause many problems, so it cause theincreasing of tax arrears. KPP Pratama Surakarta has a role to increase tax revenue by implementing tax collecting to cash their tax based on their potency. The purpose of this research is to measure the effectiveness of tax collecting towards cashing tax arrears and the effectiveness of tax revenue in developing target revenue and the realization of levied and tax collecting in KPP Pratama Surakarta in 2006-2008. The instrument of the analysis used in this research was analysis of the effectiveness of cashing tax arrears and analysis of the effectiveness of tax revenue in 2006-2008. The results of this research are: 1) The activity of tax collecting towards cashing of tax arrears was less effective, it can be seen from the few realization of activity planned by 2006-2008 in KPP Pratama Surakarta showed by the result of average cashing account 5,23 % of arrears number, 2) The effectiveness of effective tax revenue can be seen from the realization activity plan balance from 2006-2008 in KPP Pratama Surakarta showed by the result at average revenue 92,79%, 3) Less awareness and understanding at taxpayers becomes the obstacle factor in tax revenue, 4) KPP Pratama increase its service quality to solve the problem. sBased on the result of the research, the writer gave several suggestions: firstly, doing socialization continually and programming the way and the process of tax collecting from developing tax arrears. Secondly, giving facility to the taxpayers through socialization and giving special training to the tax officer. Key word: tax, tax arrears, tax revenue, the effectiveness

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    H Social Sciences > HG Finance
    Divisions: Fakultas Ekonomi > D3 - Akuntansi Perpajakan
    Depositing User: Devi Nurlita Sari
    Date Deposited: 22 Jul 2013 04:36
    Last Modified: 22 Jul 2013 04:36
    URI: https://eprints.uns.ac.id/id/eprint/7680

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