EVALUASI PEMUNGUTAN PAJAK HIBURAN PADA PANTI PIJAT DI KOTA SURAKARTA TAHUN 2005-2007

Ridwan, Muhammad (2009) EVALUASI PEMUNGUTAN PAJAK HIBURAN PADA PANTI PIJAT DI KOTA SURAKARTA TAHUN 2005-2007. Other thesis, Universitas Sebelas Maret.

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    Abstract

    The purpose of this researchis to knowabout the collection of entertainment tax especially inmassage houses.Researcher wantsto deeply understand about the process of massage housestax collection and measures the success of DIPENDA by collecting tax from massage houses in Surakarta. This research was done bysomecollecting data methods,such as interview, observation, literature, and documentation method. Based on the result of the research, it showed that achievement of massage houses tax collection in 2005-2007 was under the target, even was decreasing. DIPENDA in this case, have worked optimally. In conclusion, achievement of tax collection in massage houses was under the target and constantly decreasing because some external factors, such us the decrease of massage houses numbers and a decreasing massage houses omset. The writer hopes that DIPENDA search new revenue source bylooking for massage houses that does not have NPWPD yet as tax payers to increase the tax revenue. Keyword: tax, massage, omset, DIPENDA.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HG Finance
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > D3 - Akuntansi Perpajakan
    Depositing User: Users 842 not found.
    Date Deposited: 22 Jul 2013 23:30
    Last Modified: 22 Jul 2013 23:30
    URI: https://eprints.uns.ac.id/id/eprint/8324

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