Analisis Penerapan Assement System Terhadap Penerimaan Pajak Pertambahan Nilai (PPN) pada Kantor Pelayanan Pajak (KPP) Pratama Tangerang Timur

Noviriana, Christianty Indri (2010) Analisis Penerapan Assement System Terhadap Penerimaan Pajak Pertambahan Nilai (PPN) pada Kantor Pelayanan Pajak (KPP) Pratama Tangerang Timur. S1 thesis, Universitas Mercu Buana.

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Abstract

ABSTRACT This research was about applying of self assessment system in Tax Office (KPP) Pratama Tangerang Timur. The purpose of this research is want to know how the applying of self assessment system was to fit with the tax rules and have contribution with the revenue of value added tax. This research was using of the deskriptif kualitatif and kuantitatif as its analysis method. The result of this research will be showing that the applying of self assessment system was not to fit with the tax rules, but its have contribution with the revenue of value added tax with its showed the amount of PKP enlist, reported monthly of SPT PPN, and SSP PPN who remit which the third is the instrument and real form of self assessment system who is increase for period of 2008 – 2009.

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