This research is based on the importance of land and building tax for state revenue. By looking at the size of the realization of the Land and Building Tax in an area, we can measure the level of effectiveness. As the aim of this research is to analyze and find out the effectiveness of the Collection of Land and Building Taxes conducted by the Malang City Revenue Service. To achieve the object…
The purpose of this study was to determine the effectiveness and contribution of Motor Vehicle Taxes to Regional Original Income in Ngada Regency. For this reason, potential regional revenue sources must be explored to the fullest, but of course within the corridors of applicable laws and regulations, including local taxes, including Motor Vehicle Tax (PKB) has long been an element of PAD. the …
This study aims to determine the level of effectiveness and contribution of collection actions using warning letters and coercive letters to tax revenue at KPP Pratama Malang Utara. In this research, the type of data used is qualitative and quantitative data. Sources of data used are secondary data in the form of billing data using warning letters and coercive letters, data on receipts of arre…
This study aims to analyze the effect of tax avoidance and good corporate governance on the cost of debt in the property and real estate sector companies. The dependent variable in this study is the cost of debt as measured by interest expense divided by the average long-term and short-term loans. Meanwhile, the independent variables in this study are tax avoidance and good corporate governance…
This study aims to evaluate the effectiveness of taxpayer compliance levels in fulfilling their tax obligations. The object of this research is KPP Pratama Malang Utara as an agency that secures state revenue from the tax sector. The data collection technique in this study was carried out by using the literature method, interviews, and observations, while data analysis in this study was carried…
This study aims to prove whether tax rates and company size affect the Capital Structure of manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019 period. The dependent variable used is the capital structure. The independent variables used are tax rate and company size. This study uses a purposive sampling method. A total of 13 companies were determined as samples. Thi…
This research aims to prove whether the Motor Vehicle Tax (PKB) and the Fee For Conversion Of Vehicle Ownership (BBNKB) affect the Regional Original Revenue (PAD) in the Regional Revenue Agency of East Java. The data used in the study are the realization of Motor Vehicle Tax (PKB) and the realization of Fee For Conversion Of Vehicle Ownership (BBNKB) and the realization of Regional Original Re…
The high level of occupation, the number of children who go to school, the level of health of the people in the Kabupaten Manggarai are my main attraction to research this problem. Maybe this is an important issue in determining whether the welfare of the people in Kabupaten Manggarai has been guaranteed or not. Considering that it depends on the regional financial management in the Kabupaten M…
This study aims to analyze tax reports based on taxpayer taxes at KPP Pratama North Malang. The method of analysis in this study is a qualitative analysis method. The data used in this study are primary data obtained from interviews with the examining team, while secondary data is the number of audits and presentations at taxpayer levels during 2017-2019 at KPP Pratama Malang Utara. From the …
Tax revenue is the main and largest source of income in the APBN, which has contributed around 70% over the last five years, especially from taxes on Micro, Small and Medium Enterprises. This study aims to determine the effectiveness level of UMKM final income tax revenue, as well as to determine the obstacles and efforts in receiving UMKM final income tax at KPP Pratama Malang Utara. Methods o…