Skripsi

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TUNGGAKAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG ILIR BARAT

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Penilaian

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In the structure of State revenue, tax revenue has a strategic role and it’s the largest component of the country as well as the main source of revenue for financing the implementation of the government and national development. Tax arrears that occurred in 2010 to 2012 in KPP Ilir Barat Palembang shows the number is increasing. The steps which taken by the government (in this case KPP) to solve the problem is to do with tax arrears by doing tax collection. This study was aimed to determine the factors that influence tax arrears. The research took place at The Tax Office of Pratama Palembang Ilir Barat. The data used in this study is secondary data by using the number of Issued Tax Bills (STP), Issued Tax Assessments (SKP) and Tax Arrears. The method that used is descriptive quantitative by using multiple linear regression method, where STPs and SKPs as the independent variable and Tax Arrears as the dependent variable. Based on the analysis that has been done shows that Issued Tax Assessments have a significant influence on tax arrears whereas Issued Tax Bills don't have significantly affect the tax arrears.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
1307001335	T40943	T409432013	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T409432013

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2013

Collation

xvi, 67 hlm.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

336.207

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi Perpajakan
Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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