Analisis perhitungan self assessment sebelum dan setelah pemeriksaan pph wajib pajak badan pd kantor pelayanan pajak (KPP) Pratama Jakarta Tebet

Safitri, Irma (2009) Analisis perhitungan self assessment sebelum dan setelah pemeriksaan pph wajib pajak badan pd kantor pelayanan pajak (KPP) Pratama Jakarta Tebet. S1 thesis, Universitas Mercu Buana.

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Abstract

ABSTRACT This study aims to know the calculation of self-assessment before and after the examination Obligation Tax Income Tax Agency Tax Services Office on (KPP) Pratama Jakarta Tebet This research uses descriptive research method, which aims to systematically create a descriptive, factual, and accurate. Data collection method used was the research literature and field research. And this research uses descriptive method of analysis of qualitative data and quantitative descriptive analysis of data Based on the results of the research conclusions can be drawn from the results of the examination report period tax years 2006 and 2007 may be that the lack of differences in the amount of tax each year. Thus means that the State of Rp injured. 933,460,222, - or 99% for the year 2006, and for 2007 of Rp. 188,831,710, - or 85%. And can be also concluded that implementation of the self assessment system can determine the optimum reception from the State sector tax. Keywords: Self Assessment, Inspection, Descriptive

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