Efisiensi Aplikasi Tax Amnesty Sebuah Pilihan (Studi Kasus Wajib Pajak Orang Pribadi dan Badan)

Salindri, Fery and , Drs. Mujiyati, M.Si (2017) Efisiensi Aplikasi Tax Amnesty Sebuah Pilihan (Studi Kasus Wajib Pajak Orang Pribadi dan Badan). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this research is to efficient between of choosing the Tax Amnesty and make to SPT repair for Individual Taxpayers and Compliance Taxpayers in stage 1. The research uses descriptive method with the object of Individual Taxpayers and Compliance Taxpayers who have done the Tax Amnesty or Rectification Notice (SPT) registered in the Kantor Pelayanan Pajak Pratama. The results showed that Taxpayers who do Tax Amnesty more effective than the SPT correction, because of the facilities obtained by the Taxpayer by choosing to do Tax Amnesty. While if the Taxpayer does not do both then it will be subject to sanctions of 200%.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Tax, Efficient, Tax Amnesty, and SPT Correction.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	FERY SALINDRI
Date Deposited:	14 Aug 2017 05:15
Last Modified:	14 Aug 2017 05:15
URI:	http://eprints.ums.ac.id/id/eprint/55405

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