FUNGSI SURAT PEMBERITAHUAN DALAM PELAKSANAAN SELF ASSESMENT SYSTEM PADA PEMUNGUTAN PAJAK PENGHASILAN DI PROVINSI MALUKU

• Main Authors: , HEILLEN MARTHA YOSEPHINE TATA, , Prof. Dr. Siti Ismijati Jenie, S.H., C.N.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2014
• Subjects: ETD
• 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
• Institution: Universitas Gadjah Mada

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