PERANAN PEMERIKSANAAN SEDERHANA LAPANGAN DALAM MENUNJANG EKSTENSIFIKASI WAJIB PAJAK BADAN PADA KANTOR PELAYANAN PAJAK BANDUNG TEGAL LEGA

Lutfia Handayani, Irma (2007) PERANAN PEMERIKSANAAN SEDERHANA LAPANGAN DALAM MENUNJANG EKSTENSIFIKASI WAJIB PAJAK BADAN PADA KANTOR PELAYANAN PAJAK BANDUNG TEGAL LEGA. Diploma thesis, Universitas Komputer Indonesia.

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Official URL: http://elib.unikom.ac.id/gdl.php?mod=browse&op=rea...

Abstract

The system of the tax collection with self assessment was felt was not yet optimal, this was seen from still moreover still many subjects of the actual tax have the potential for the high departure tax but did not want to be participating actively. Because of that needed the existence of openness and law enforcement to undertake it. Law enforcement was the most essential matter that could be done by one of them with the program extensification towards Taxpayer Body, where one of the methods of carrying out the program extensification this could be done with the simple inspection the field. Based on the title of the research of “ The Role Of Simple Field Inspection In Supporting Extensification Taxpayer Body” Inspection, then this research was aimed to know how the implementation of the simple field inspection, how the implementation extensification the Taxpayer Body and as big the role of the simple inspection the field in supportive extensification the Taxpayer Body to KPP Bandung Tegallega. This research was the descriptive research that was meant to give the explanation of relations causal between the variable independent (the simple field inspection) and the variable dependent (extensification of Taxpayer Body) through the testing of the hypothesis by using the statistical test. The research method that was used by the writer was the descriptive analysis method with the quantitative approach that is by raising the company's situation systematically and accurately concerning the fact, by trying to conclude, classify, serve as well as analyze the data, afterwards attracted the conclusion so as to be able to give the picture that was sharp on the object that was researched. From results of the calculation that the writer did was known that coefficient the correlation of 0,743 meaning that the simple inspection the field had the role that a direction against extensification of Taxepayer Body, whereas the size of the determination coefficient (Kd) was 55,20% whereas the rest of them were of 44,80% affected by the other factor. Was based on the testing of his hypothesis said counted tcount > ttable that is of 5.206 > 2.074 then could be taken by the conclusion that the hypothesis that was put forward was accepted (Ho was refused, H1 was accepted) meaning that the simple inspection the field played a role in supportive extensification of Tax Obligation Department.

Item Type: Thesis (Diploma)
Subjects: S1-Final Project > Fakultas Ekonomi Bisnis > Akuntansi > 2007
Divisions: Universitas Komputer Indonesia > Fakultas Ekonomi
Universitas Komputer Indonesia > Fakultas Ekonomi > Akuntansi (S1)
Depositing User: M.Kom Taryana Suryana
Date Deposited: 16 Nov 2016 07:47
Last Modified: 16 Nov 2016 07:47
URI: https://repository.unikom.ac.id/id/eprint/10939

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