SHOFIA, ERDIANA AYU (2015) PROSEDUR PENERIMAAN, PENGELOLAAN DAN PEREKAMAN SPT TAHUNAN PAJAK PENGHASILAN BADAN DI KPP PRATAMA TUBAN. Diploma thesis, STIE PERBANAS SURABAYA.
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Abstract
Directorate General of Taxation as a government institution under the Ministry of Finance that the duty to secure tax revenues (State) are required to always be able to meet the target achievement of tax revenue increased from year to year. Tax revenues in KPP Pratama Tuban each year has increased. Tax revenue growth is likely to rise from the year 2011 to the year 2013 indicate that the contribution of taxes in state revenue expected for the larger each year. The purpose of the admission procedure, management and recording of the Annual Tax corporate income tax is to know how the admissions procedure, management and recording of the Annual Tax corporate income tax on KPP Pratama Tuban. The method used in this research is the primary data and secondary data. Primary data obtained from the interviews with the management of data and information section while the secondary method was obtained from records, data, books and other literature. Admission procedures, management and recording of the Annual Tax corporate income tax on KPP Pratama Tuban indicate that the procedure has been performed in accordance with the circular of the Directorate General of Taxation. The weakness of the research is the realization taxpayer in paying taxes. Suggestions were revealed by researchers for tax revenue in the tax office pratama Tuban should provide comprehensive extension to the entire community in order to raise awareness of the Taxpayer in honesty financial reporting and for recording checks or checks should be held on a regular basis by using the media DMS (Document the Management System) to avoid mistakes. Key Words : The Acceptance, management and recording of annual notification letter about the income tax of industry.
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS > 336 - PUBLIC FINANCE > 336.2 - TAXES & TAXATION |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 05 Sep 2017 02:39 |
| Last Modified: | 15 Sep 2017 02:31 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/2296 |
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