FUNGSI SURAT PEMBERITAHUAN DALAM PELAKSANAAN SELF ASSESMENT SYSTEM PADA PEMUNGUTAN PAJAK PENGHASILAN DI PROVINSI MALUKU
The characteristics of Moluccas Province that has a background geographic location region island with the development of the terrytory have experienced social conflict, indeed very influence to the historical national taxation development. Thesis writing with the title of �Tax Return Function in t...
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2014
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/126113/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=66307 |
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| Institution: | Universitas Gadjah Mada |
| Summary: | The characteristics of Moluccas Province that has a background geographic
location region island with the development of the terrytory have experienced social
conflict, indeed very influence to the historical national taxation development. Thesis
writing with the title of �Tax Return Function in the Implementation of Self Assesment
System at Income Tax Collection in Moluccas Province� have to reveal the function of
Tax Return in connection with the implementation mechanism self assesment system,
questing for and examine the influence of a background geographic and social conflict in
the implementation of charing and delivery the Tax Return and to make the formulation
of government by the Tax Office in the Moluccas Province to maximize the entry of Tax
Return to reform the current taxation after social conflict with the efforts structuring to
the taxation administration in Maluccas.
To make the answer in the issues was raised, then this research done by using
Normative and Empirical metodes to see the Tax Retun function in the implementation of
self assesment system as mechanism Income Tax collection on the streght of nowdays
taxation laws in the implementation at the Taxpayer that lived in Maluccas Province.
From the result research concluded : (1) in the Moluccas Province, effort to
revamp taxation administration after social conflict, demands special functions of Tax
Return, that is : as provider first data, to connects Tax Payer and Fiscus, to interest Tax
Payer to return to carry out obligation,compass and evaluation substantnce about
Income Tax in Moluccas |
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