Skripsi

EFEKTIVITAS SELF ASSESSMENT SYSTEM DALAM PEMBAYARAN PAJAK DAERAH DI KOTA PALEMBANG (Studi Kasus : Badan Pendapatan Daerah Kota Palembang)

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Penilaian

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ABSTRACT Self Assessment System is a system that introduces the authority for taxpayers to calculate and report for themselves the amount of tax that must be remitted to the regional government, namely the Palembang City Regional Revenue Agency (BAPENDA). This research explains the effectiveness of this system in the context of local tax payments in the region. The research uses several indicators to evaluate the effectiveness of the self-assessment system, including self-calculating the amount of tax owed, optimizing state revenue through taxes, and taxpayer commitment to the system. BAPENDA has an important role in encouraging the implementation of the self-assessment system. In this research, the self-assessment system provides real benefits for taxpayers by reducing reporting errors and strengthening awareness of tax compliance. BAPENDA calculates the tax that must be paid by taxpayers in accordance with applicable rates and regulations. Keywords: Keywords: Self Assessment System, Tax, Tax Payment, Taxpayer.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407002964	T144597	T1445972024	Central Library (References)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1445972024

Publisher

Indralaya : Prodi Ilmu Administrasi Publik, Fakultas Ilmu Sosial dan Politik Universitas Sriwijaya., 2024

Collation

ix, 104 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

351.07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Ilmu Administrasi Publik

Specific Detail Info

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Statement of Responsibility

KA

Other version/related

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