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ANALISIS IMPLEMENTASI PASAL 31E UNDANG UNDANG PAJAK PENGHASILAN TENTANG KEBIJAKAN PENGURANGAN TARIF PAJAK PENGHASILAN PADA WAJIB PAJAK BADAN USAHA MIKRO KECIL DAN MENENGAH

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This research was conducted in three KPP Pratama Palembang, they are KPP Pratama Ilir Barat, KPP Pratama Seberang Ulu, and KPP Pratama Ilir Timur, The objectives of this research are 1) to evaluate the implementation of Pasal 31E in Undang-undang Nomor 36 Tahun 2008 and 2) to evaluate the impact of Pasal 31E to tax revenue. The results has shown that from the 4 indicators for the implementation of a policy has been implemented by each KPP. It is seen ffom first, socialization that made by tax officer using various media and continously. Second, attitude or disposition of implementer in accordance with the purposes of Pasal 31 E. Third, resources from the tax officer has had a high level of understanding to give education and consultation to the taxpayer. Fourth, in the structure organization there are no long procedure to take advantage from Pasal 31E without complex bureaucracy. Impact of Pasal 31E shown a positive trends because since this policy applied from 2009-2011 tax revenue was increasing. Along the economic growth in Palembang and growth of the new enterprise which is the potential tax revenue, beside socialization has been done before to increase the tax revenue they have to do more socialization about pasal 31E to the new taxpayer especially, UMKM by doing more counseling to them to be aware of tax and tax rules.

Availability
Inventory Code Barcode Call Number Location Status
1207001009T40445T404452012Central Library (REFERENCES)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T404452012
Publisher
Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
x, 70 hlm.; tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
336.201 07
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Pajak penghasilan
Ekonomi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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