EVALUASI DESKRIPTIF MODEL PERATURAN PPN YANG MENGHAMBAT DAN YANG MENINGKATKAN MOTIVASI PENGUSAHA KENA PAJAK (PKP) DAN PENGUSAHA KECIL (PKC) DALAM MENYETOR PPN

AVICENNA, AZKA (2018) EVALUASI DESKRIPTIF MODEL PERATURAN PPN YANG MENGHAMBAT DAN YANG MENINGKATKAN MOTIVASI PENGUSAHA KENA PAJAK (PKP) DAN PENGUSAHA KECIL (PKC) DALAM MENYETOR PPN. D3 thesis, Universitas Negeri Jakarta.

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Abstract

Azka Avicenna. 8323145394. Analisis Deskriptif Model Peraturan PPN yang Menghambat dan Yang Meningkatkan Motivasi dalam Menyetor PPN . Program Studi III Akuntansi . Fakultas Ekonomi Universitas Negeri Jakarta The legal basis for the imposition of the ppn ( abstract value-added tax ) law no.42 2009 and law ( legislation ) number 18 years 2000 which namely change act no 11 years 1994 and act no 8 1983 about rp10.9 value added tax , being next in this research called law the ppn .Added tax that is taxes that is collected over consumption bkb ( of taxable goods ) and healthcare benefits ( taxable ) services in the country .Thus who being obliged pay the ppn - customers , while entrepreneurs help the government collect the ppn from the customers , then paid to the tax office .Employers could work as producer , an importer , and traders .Writer did research on businessman who is considered to be the taxable income ( taxable entrepreneurs and employers who do not is considered to be the taxable income ( taxable entrepreneurs ) about the two months by interviewing .So in conclusion in on the regulation of the law the ppn no.42 must be held in the year 2009 have started the revision in accordance with the developments government era according to small entrepreneurs. Keywords : VAT Regulation, Enterpreneurs VAT, Small Entrepreneurs.

Item Type:	Thesis (D3)
Additional Information:	Pembimbing : Indra Pahala, SE, M.Si
Subjects:	Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Kontrol dan Kualitas (Control and Quality Management)
Divisions:	Fakultas Ekonomi > D3 Akuntansi
Depositing User:	Budi Siswanto
Date Deposited:	19 Mar 2018 02:18
Last Modified:	19 Mar 2018 02:18
URI:	http://repository.fe.unj.ac.id/id/eprint/3853

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