This research was conducted to determine the use of e-filing at KPP Pratama Kupang and to determine the effectiveness of using e-filing on tax revenue at KPP Pratama Kupang. This research method uses qualitative data from secondary data, in this study used data collection techniques, namely documentation studies. Based on the results of the research, it is known that although those who report …
Tax planning does not aim to carry out tax obligations incorrectly, but seeks to take advantage of opportunities related to tax regulations that benefit the company but do not harm the government in a legal manner. One tax plan that can be done is Article 21 of Income Tax planning using the gross up method. The purpose of this study is to analyze the role of the gross up method in tax planning …
The tax is revenue of the state which is important for the country. In fact, 70% of state revenues drawn from income tax. Pinvite is the main source for state revenues. This billboard has been the media promotion that is quite favored by employers in the big cities. So far, the billboards still be an effective means to introduce goods, services, and others that we want to introduce to the publi…
Tax brevet is learning program about all matters related to taxation. Tax brevet consists of three levels, namely Brevet A, Brevet B, and Brevet. Brevet A is basic tax training with the main subject of individual income tax with material covering general provisions or taxation procedures. Brevet B is tax training with basic to intermediate discussions. Brevet C is the highest level of tax train…
Penelitian ini bertujuan untuk menguji pengaruh kesadaran wajib pajak, ketegasan sanksi pajak, dan tax amnesty terhadap kepatuhan wajib pajak UMKM di KPP Pratama Malang Utara. Penelitian ini fokus pada wajib pajak orang pribadi UMKM yang terdaftar di KPP Pratama Malang Utara. Jenis data yang digunaan dalam penelitian ini adalah data primer yang di peroleh dari penyebaran kuesioner kepada 40 res…
This study aimed to get empirical evidence about the effect of firm size, leverage, profitability, fixed asset intensity, and the intensity of supplies on the effective tax rate. Independent variables used in this study is the size of the company, leverage, profitability, fixed asset intensity, and the intensity of the inventory with the dependent variable is the effective tax rate. The popula…
In the context of the implementation of regional autonomy and fiscal decentralization, local governments are given the flexibility to manage and utilize local revenue sources in accordance with the potential of the region, to implement and carry out regional autonomy in a broad, tangible and responsible manner, requires the authority and ability of the region to explore resources. own financial…
Economic growth is a measure of how much a country's ability to produce goods or services increases, it can be seen in the Gross Regional Domestic Product (GRDP) data. The steps taken by the regional government are by increasing regional tax revenue and in terms of managing balance funds which are then distributed to local governments with the aim of overcoming financial disparities between reg…