ANALISIS PENERAPAN PERATURAN PEMERINTAH NO.46 TAHUN 2013 TERHAPDAP TINGKAT PERTUMBUHAN WAJIB PAJAK UMKM DAN PENERIMAAN PPH PASAL 4 AYAT (2)

ARNETI, NANDA (2016) ANALISIS PENERAPAN PERATURAN PEMERINTAH NO.46 TAHUN 2013 TERHAPDAP TINGKAT PERTUMBUHAN WAJIB PAJAK UMKM DAN PENERIMAAN PPH PASAL 4 AYAT (2). D3 thesis, Universitas Negri Jakarta.

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Abstract

NANDA ARNETI. 8323136433. 2016. Analysis of Application of Government Regulation No. 46 Against SME Growth Rate Taxpayers and Tax Receipts Article 4 Paragraph (2) on KPP Pratama Jakarta Koja. Study Program D3 Accounting. Accounting major. Seems the economic faculty. State University of Jakarta. Scientific background has concerns about the application of Government Regulation No. 46 newly applied. Thus arose the various impacts on SMEs growth rate taxpayer on PP 46 SMEs and tax revenue to Government Regulation No. 46 on the implementation of the Regulation pemeintah. Thus the need to know how the growth rate of Tax Payer and great contribution to the tax revenue. This scientific work was based on observations made on STO Jakarta Koja, North Jakarta. Method used is descriptive method qualitative data collection techniques such as observation, interview, and literature study. From these results it can be concluded that the growth rate taxpayer SMEs on PP 46 paying taxes in 2014 and 2015 has increased. While tax revenue contribution of SMEs on PP 46 of the income tax revenue Article 4 Paragraph (2)in 2014 and 2015 also increased. This indicates that the application of Government Regulation No. 46 in KPP Pratama Jakarta Koja started achieved well and also showed a positive impact. Keywords: PP 46, article 4 paragraph (2), contributing

Item Type: Thesis (D3)
Additional Information: Nuramalia Hasanah, SE., M.Ak.
Subjects: Ilmu Sosial (Social Science) > Administrasi Negera dan Ilmu Kemiliteran (Public Administration & Military Science) > Administrasi Negara (Public Administration)
Divisions: Fakultas Ekonomi > D3 Akuntansi
Depositing User: Roni Faslah
Date Deposited: 20 Dec 2017 06:48
Last Modified: 20 Dec 2017 06:48
URI: http://repository.fe.unj.ac.id/id/eprint/1564

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