PENGATURAN SISTEM PEMUNGUTAN PAJAK PERTAMBAHAN NILAI DAN PEMOTONGAN PAJAK PENGHASILAN SERTA PELAPORANNYA DALAM MENDORONG PENGADAAN BARANG DAN/ JASA YANG LEBIH BAIK

C.R, Putri Yoga Prabawati (2019) PENGATURAN SISTEM PEMUNGUTAN PAJAK PERTAMBAHAN NILAI DAN PEMOTONGAN PAJAK PENGHASILAN SERTA PELAPORANNYA DALAM MENDORONG PENGADAAN BARANG DAN/ JASA YANG LEBIH BAIK. S1 thesis, UAJY.

Preview	Text (Halaman Awal) HK120390.pdf Download (2MB) | Preview
Preview	Text (Bab I) HK120391.pdf Download (436kB) | Preview
	Text (Bab II) HK120392.pdf Restricted to Registered users only Download (601kB)
Preview	Text (Bab III) HK120393.pdf Download (342kB) | Preview

Abstract

Abstract This thesis is titled "the arrangement of a value-added tax collecting system and an income tax deduction and its report In Promoting Better Procurement of Goods". The purpose of this research is to perceive and analyse the process of the tax-collecting/tax-deducting and the report of value-added tax and procurment of goods/services tax, as well as perceiving and analysing a possibility of the obstacles that comes during the proccess of tax-collecting, tax-deducting, and the report from the value added tax and the procurement tax. This type of research is classified as a normative research thats mainly focused in a positive law. Datas on this research is collected by using two methods, which are literature study and interviews. The result of this research shows that there are a few obstacles in tax-collecting, tax-deducting, and the report from the value added tax and the procurement tax, such as the government's chosen source for the place of an exchequer that does not have the certain qualification to become one while having such a heavy duty and responsibility, added with the existence of transfer of knowledge which creates a really short period for one exchequer to do their job. And then the supervising that was done by the internal supervisor is actually against the existing regulations which makes the work between the supervisor and the existed laws to be lacking. Moreover, the reporting for the value-added tax and income-tax are still different sistemically speaking which makes one and the other to not be able to integrate well. Keyword : tax, procurment of goods/services, collecting, deducting, reporting

Actions (login required)

View Item