Skripsi
EVALUASI PERUBAHAN UNDANG-UNDANG N0 42 TAHUN 2009 TENTANG PAJAK PERTAMBAHAN NILAI (PPN) BAN PAJAK PENJUALAN ATAS BARANG MEWAH (PPnBM) TERHADAP PERSIAPAN KANTOR PELAYANAN PAJAK (KPP) PRATAMA PALEMBANG ILIR TIMUR DALAM MENSOSIALISASIKAN KEPADA PENGUSAHA KENA PAJAK (PKP)
The objectives of this research are (1) understand the role of KPP Palembang Ilir Timur in socializing UU No. 42 Tahun 2009 regarding VAT and luxury sales tax to the taxpayers and to know the steps taken by KPP Palembang Ilir Timur in socializing and (2) to know the opinion of the taxable firm about the socializalion of UU No. 42 Tahun 2009 regarding VAT and luxury sales tax are done by the KPP Palembang Ilir Timur. Research findings indicate that KPP Palembang Ilir Timur had done some preparation in dealing with VAT and luxury sales tax law changes. The steps taken in preparing for the socialization of changes in this Act, among others, by following the training for trainers held by Region Offices. Employees who received training for trainers is to be a speaker in the socialization process which will be held later. In addition to socialization in providing information regarding changes in UU No. 42 Tahun 2009, KPP Palembang Ilir Timur also convey information through counseling and visit. The opinion of the Taxpayers regarding socialization organized by the KPP Palembang Ilir Timur is that after following this socialization, their knowledge of the contents of the main points of change of UU No. 42 Tahun 2009 regarding VAT and luxury sales tax increase. In order to increase understanding about the taxpayers of new tax legislation changes, socialization is one very good steps that have been implemented by KPP Palembang Ilir Timur. Thus, similar socialization related changes in the new tax legislation is needed to help improve the understanding of taxpayers.
Inventory Code | Barcode | Call Number | Location | Status |
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1007000949 | T28422 | T284222010 | Central Library (REFERENCES) | Available but not for loan - Not for Loan |
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