CD-ROM
Efektivitas Penerimaan Pajak Penghasilan Final UMKM pada KPP Pratama Malang Utara (CD + Cetak)
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 of data collection are carried out by documentation and interview methods. The data analysis technique used is descriptive quantitative and qualitative analysis. The results of the discussion based on the results of the analysis of the effectiveness of tax revenue can be concluded that during the last five years the North Malang Pratama Tax Office has not been able to achieve the realization of tax revenue from the set target. The reason for not achieving the tax revenue target is because there are still many taxpayers who do not fulfill their tax obligations. In addition, the efforts made by KPP Pratama Malang Utara are increasing socialization to taxpayers and visiting individual taxpayers who own a business entity.
Keywords: Effectiveness of Tax Revenues
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