PERANAN HUKUM PAJAK DALAM PELAKSANAAN PENAGIHAN PAJAK PADA KANTOR PELAYANAN PAJAK BANDUNG KAREES

Marni Artha Saragih, Sri (2007) PERANAN HUKUM PAJAK DALAM PELAKSANAAN PENAGIHAN PAJAK PADA KANTOR PELAYANAN PAJAK BANDUNG KAREES. Diploma thesis, Universitas Komputer Indonesia.

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Abstract

Body politic represent state which have base at law and all governmental activity and people in life of nation and state have to according to and do not illegal going into effect. To accomodate growth of system punish national and compliance of society in fulfilling obligation perpajakan, hence needed by Iease law written in the form of regulation of invitation that is Code Number 19 Year 2000 about Addiction Of Iease By Letter Force. Gone into effect of Law Number 19 Year 2000, all fiskus provided with protection of strong law to be made by weapon in addiction of and Iease of minimum a number of Taxpayer and Entrepreneur Hit Lease (EHL) which delay payment so that development can take place continuous without resistance ably by self pursuant to independence principle. Pursuant to the mentioned hence writer interest to give title at this skripsi that is: The Role Of Tax Law In Execution Of Addiction Of Tax At Kantor Pelayanan Pajak ( KPP) Bandung Karees. Intention of this research is to: (1) Knowing applying of Iease law at KPP Bandung Karees, (2) Knowing execution of addiction of Iease at KPP Bandung Karees, and (3) Knowing role of Iease law in execution of addiction of Iease at KPP Bandung Karees. This Research object is Iease law and execution of addiction of Iease at Kantor Pelayanan Pajak Bandung Karees. Data the used is data having the character of is quantitative, that is data which in form of number. Needed to be data to be got from propagated kuesioner at Section Acceptance in KPP Bandung Karees. Variable the checked is Iease law as independent variable (variable X) and execution of addiction of Iease as variable of dependen (variable of Y). Research method the used is descriptive method with quantitative approach. Technique examination of statistic the used is Analysis Correlation of Rank Spearman, Analysis Coefficient of Determinasi, Test t with , as well as using application of Statistical Product Solution service and ( SPSS) 12.00 For Windows to strengthen calculation manually. Pursuant to result of solution and research can be concluded that Iease law play a part in execution of addiction of Iease. This role is expressed in calculation of correlation coefficient equal to 0,568. Matter this means according to tables of correlation coefficient classification of[is included in category "enough reliabel", and nature of its relation is unidirectional, its ever greater meaning of applying of Iease law hence execution of addiction of ever greater Iease even also, or on the contrary, smaller applying of Iease law hence execution of addiction of Iease smaller, and role of Iease law in execution of addiction of Iease is equal to 31,36%, while the rest equal to 68,64% influenced by other factor.

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: Admin Repository
Date Deposited: 16 Nov 2016 07:47
Last Modified: 16 Nov 2016 07:47
URI: http://repository.unikom.ac.id/id/eprint/11096

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