Analisis Perilaku Wajib Pajak Orang Pribadi Terhadap Pelaksanaan Self Assesment System Suatu Studi Di Bangkalan.  

Oleh:

Tarjo ; Kusumawati, Indra

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Auditing Indonesia vol. 10 no. 1 (Jun. 2006), page 133-159.
Topik: Taxpayers; Fiskus; Self Assessment System.

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA70.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

The objektive of this study is to investigate the implementation of self assessment system. the data collected from 56 personal taxpayers in bangkalan. the results indicate that self assessment system has not been implementation well. for example the taxpayer did not count tax return themseves. the taxpayers do not report not report bebecause of their self awareness, rather because of the penalty. the tax officer has not implemented the self assessment system well either. besides controlling function by tax officer conducted exaggeratedly. while the service function, in the reality taxpayers do not calculate their tax by themselves, but the tax officer did.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali