Qhurun in, Lilla (2017) Analisis Pelaksanaan Penagihan Pajak Pertambahan Nilai (Ppn) Dengan Surat Paksa Dikantor Pelayanan Pajak Pratama Surabaya Genteng. Diploma thesis, STIE Perbanas Surabaya.
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Abstract
Analysis of the implementation of value-added tax collection with a letter of KPP Pratama Surabaya Genteng. This study aims to determine the effectiveness of forced mail in collecting value added tax. The method used in this research is the method of documentation and observation method that is requesting the data of value added tax and observing the data of value added tax. The result of the research shows KPP Pratama Surabaya Genteng has not been effective in collecting value added tax by using forced letter because the disbursement ratio from 2015 - 2016 in sheet or nominal does not reach 60%. In collecting KPP pratama Surabaya Genteng experience some obstacles, namely the limited human resources bribe in the billing section, file bundle taxes are not bengkala m and many addresses taxpayers that are not found. However, the company has efforts to overcome such obstacles as the plan to add tax bailers in the collection section, to provide guidance to the bailiffs by providing knowledge about the working area. Keywords: Tax Collection, Value Added Tax, Forced Letter, KPP Pratama Surabaya Genteng.
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | Magang Magang |
| Date Deposited: | 25 Oct 2019 08:15 |
| Last Modified: | 19 Feb 2024 08:23 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/5266 |
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