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All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani
Taufik Sliffian
Institut Ilmu Sosial dan Manajemen STIAMI
Education Social Sciences Other

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PELAKSANAAN REKONSILIASI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL UNTUK MENGHITUNG PAJAK PENGHASILAN BADAN PADA PT. SARI PUSPITA TAHUN 2016 Surnamin Surnamin; Taufik Sliffian; Dwi Yulistiani
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 4, No 1: March 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.835 KB) | DOI: 10.31334/reformasi.v4i1.588

Abstract

The purpose of this Final Report is to know the process of collecting BPHTB, Obstacles and efforts. Qualitative Approach Method is a survey intended to study the beliefs of values, opinions, ideas, and other types of information required for the purposes of observation, document collection techniques The observation obtained the document by way of Direct Review on Depok City Regional Finance Agency, collecting documents done by direct interview with the employees of Depok City Regional Finance which is directly related to the object under study, the author collects documents by collecting, studying books related to the law With BPHTB, in conducting interviews to obtain documents and information through statements, submitted to employees working in the Depok City Regional Finance Body on BPHTB. For the buyer is subject to a tax called BPHTB basis of the imposition of BPHTB that is the Value of Object Tax (NPOP) and then deducted by the Value of Taxable Objects Taxable (NPOPTKP) a person who wants to get ownership of land and building must pay BPHTB after paying BPHTB Will get a certificate, land deed if the price is not in accordance with the reported price it will be subject to penguranggan.
PERAN PENGAMPUNAN PAJAK (TAX AMNESTY) DALAM PENCAPAIAN TARGET PENERIMAAN PAJAK KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK JAKARTA SELATAN II Edy Edy; Taufik Sliffian; Radityo Nugroho
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 4, No 1: March 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.138 KB) | DOI: 10.31334/reformasi.v4i1.590

Abstract

Tax amnesty is a government effort to increase excavation of potential taxation that is still lacking. This study aims to determine the role of tax amnesty and the efforts made to achieve the tax revenue target in the South Jakarta Regional Directorate General of Taxes II, by conducting interviews and interviews with the person in charge of tax amnesty activities and comparing them with regulations that discuss the process. It turns out that through the efforts made, tax amnesty has a role in achieving tax revenue targets even though there are obstacles but not significant obstacles. Overall the process of implementing tax amnesty runs in accordance with applicable laws in Indonesia.
Co-Authors Dwi Yulistiani Edy Edy Radityo Nugroho Surnamin Surnamin