ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK PENJUALAN ATAS BARANG MEWAH TERHADAP PENERIMAAN PAJAK DI KPP PRATAMA MANADO
Abstract: Along with economic
development , information technology , social , political , realized that the
implementation of the taxation system in Indonesia requires a provision and
good manners. Sales Tax on Luxury Goods is a type of tax potential in the reception
area is well to state. The object of this study was taken at the Tax Office
Primary Manado , to determine the performance of the 2011-2014 effective or
less effective. It can be in anlisa on performance Pratama Tax Service office
Manado. The purpose of this study was to determine the effectiveness of the
collection of Sales Tax on Luxury Goods on receipt. Data that has been
processed and analyzed using qualitative descriptive analysis research method.
The results of the study addressed that the payment procedure in terms of
voting to taxpayer is right in accordance with the law. So level of performance
Partama Manado Tax Office Effectively , there are even a few years of very
effective . However, the performance should be increased for a given target is
no change the decrease in one year, although its realization is achieved. That
should have been the target increases each year as well as its realization.
Thereby acchieving Performance KPP Pratama Manado can be said effective.
Penulis: Fenny Fega Stela
Sorongan, Lintje Kalangi, Steven Tangkuman
Kode Jurnal: jpakuntansidd150804
