SUTIKNO, DANI (2017) PROSEDUR PELAPORAN PPh ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA PURWOKERTO. D3 thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.
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Abstract
In Indonesia Tax is the largest source of state revenue in organizing the
government. Without taxes, most of the country's activities are difficult to implement. The new
Taxation Act uses a Self Assessment system which gives trust to every taxpayer to perform his
own taxation activities from calculating, paying, and reporting his tax obligations to the tax
office. Tax paid by the taxpayer is intended to assist the government in financing the necessity
of state administration that is national development. The obligation of citizens each year is to
report the Annual Tax Return which is used as a control tool for the Tax Directorate General
to conduct supervision. In recent years, the Directorate General of Taxes has tried to simplify
the Annual Tax Return form to facilitate the filling. There are 3 forms of Annual Tax Return,
namely, Form 1770 SS, Form 1770 S, and Form 1770. The Directorate General of Taxes has
also made it easier for tax reporters to develop means to report Annual Tax Return more
quickly in electronic form. Through E-Filling that can be accessed on the website of
Directorate General of Taxes Online. Therefore, a correct understanding of the recording
mechanism, the reporting of the Annual Tax Return is required. The author aims to know
about Annual Tax Return reporting private individuals who have business on Tax Office
Purwokerto.
Dosen Pembimbing: | SANTOSO, SELAMET EKO BUDI | unspecified |
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Item Type: | Thesis (D3) |
Uncontrolled Keywords: | Procedures, SPT, Individual Taxpayer, Tax Office (KPP) Pratama Purwokerto |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi D3 |
Depositing User: | Iin Hayuningtyas |
Date Deposited: | 25 Mar 2022 03:05 |
Last Modified: | 25 Mar 2022 03:05 |
URI: | http://repository.ump.ac.id/id/eprint/11162 |
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