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…
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 …
Tujuan dalam penelitian ini adalah menganalisis efektifitas penerimaan Pajak Daerah di Kota Malang selama tahun 2005 hingga tahun 2010. Selain itu, dilakukan pula perhitungan kontribusi pajak daerah terhadap Pendapatan Asli Daerah dan pertumbuhan Pajak Daerah. Untuk mengetahui seberapa besar peranan penerimaan pajak daerah dalam menyumbang Pendapatan Asli Daerah Kota Malang. Perhitungan ko…