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Arif Trio Ade
Abstrak :
KPP Pratama Jakarta Kelapa Gading pada pelaksanaan program pengampunan pajak 2016-2017 menempati posisi ke-delapan secara nasional dalam perolehan uang tebusan. Dalam skripsi ini membahas pelaksanaan program tersebut di KPP Pratama Jakarta Kelapa Gading. Penelitian menggunakan pendekatan studi kasus. Data yang digunakan dalam penelitian ini bersifat kuantitatif dan kualitatif. Hasil penelitian menunjukan sebanyak 11.690 Wajib Pajak mengikuti program ini dengan jumlah uang tebusan Rp.1,792 triliun; upaya yang dilakukan untuk menyukseskan program ini adalah sosialisasi dengan berbagai media; dan langkah-langkah yang dilakukan pasca program adalah pengawasan dan penegakkan hukum yang lebih ketat. Penelitian ini menyarankan agar meningkatkan pengawasan terhadap Wajib Pajak setelah periode program pengampunan pajak berakhir dengan memanfaatkan basis data hasil program pengampunan pajak. ......KPP Pratama Jakarta Kelapa Gading on the implementation of tax amnesty program in 2016 2017 occupies the eighth position nationally in the revenue collection of tax amnesty program. In this research discuss the implementation of the program in KPP Pratama Jakarta Kelapa Gading. The study used case study approach. The data used in this research is quantitative and qualitative. The results showed as many as 11,690 taxpayers participated in this program with Rp.1.792 trillion revenue collected the efforts made to succeed the program are socialization with various media and the steps taken after the program are stricter supervision and enforcement. This study suggests that improving the enforcement effort to the taxpayer after the tax amnesty period ends by utilizing the tax amnesty database.
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2018
S-Pdf
UI - Skripsi Membership  Universitas Indonesia Library
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Andry Febriyansyah
Abstrak :
[ABSTRAK
Penelitian ini bertujuan memberi bukti empiris pengaruh fungsi-fungsi pelayanan, konsultasi, dan pengawasan perpajakan yang dilaksanakan oleh Account Representative, baik secara sendiri maupun simultan, terhadap kepatuhan perpajakan Wajib Pajak. Metode penelitian yang digunakan adalah metode campuran. Penelitian dilaksanakan dengan melakukan survei terhadap Wajib Pajak efektif yang terdaftar, Account Representative, dan pejabat terkait pada KPP Pratama Jakarta Kebayoran Lama. Hasil pengujian menunjukkan bahwa hanya fungsi pelayanan yang berpengaruh positif terhadap kepatuhan perpajakan, sedangkan fungsi konsultasi dan pengawasan tidak. Hasil uji hipotesis secara simultan menunjukkan bahwa ketiga fungsi tersebut berpengaruh positif terhadap kepatuhan perpajakan Wajib Pajak.
ABSTRACT
This study is conducted to provide empirical evidence about influence of service, consultation, and supervision functions of taxation undertaken by the Account Representative, either individually or simultaneously, to the taxpayer's compliance. The research method used is mixed method. The research is conducted by surveying the taxpayer effectively registered, Account Representative, and relevant officials on KPP Pratama Jakarta Kebayoran Lama. The result shows that only service function which has positive influence on tax compliance, while the consultation and supervision functions do not have influence. Simultaneous hypothesis test results show that these three functions positively effect on tax compliance.;This study is conducted to provide empirical evidence about influence of service, consultation, and supervision functions of taxation undertaken by the Account Representative, either individually or simultaneously, to the taxpayer's compliance. The research method used is mixed method. The research is conducted by surveying the taxpayer effectively registered, Account Representative, and relevant officials on KPP Pratama Jakarta Kebayoran Lama. The result shows that only service function which has positive influence on tax compliance, while the consultation and supervision functions do not have influence. Simultaneous hypothesis test results show that these three functions positively effect on tax compliance.;This study is conducted to provide empirical evidence about influence of service, consultation, and supervision functions of taxation undertaken by the Account Representative, either individually or simultaneously, to the taxpayer's compliance. The research method used is mixed method. The research is conducted by surveying the taxpayer effectively registered, Account Representative, and relevant officials on KPP Pratama Jakarta Kebayoran Lama. The result shows that only service function which has positive influence on tax compliance, while the consultation and supervision functions do not have influence. Simultaneous hypothesis test results show that these three functions positively effect on tax compliance., This study is conducted to provide empirical evidence about influence of service, consultation, and supervision functions of taxation undertaken by the Account Representative, either individually or simultaneously, to the taxpayer's compliance. The research method used is mixed method. The research is conducted by surveying the taxpayer effectively registered, Account Representative, and relevant officials on KPP Pratama Jakarta Kebayoran Lama. The result shows that only service function which has positive influence on tax compliance, while the consultation and supervision functions do not have influence. Simultaneous hypothesis test results show that these three functions positively effect on tax compliance.]
2015
T-Pdf
UI - Tesis Membership  Universitas Indonesia Library