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ANALISIS KOMPARATIF TAX COMPLIANCE PAJAK BADAN ANTARA PENGGUNAAN SELF ASSESSMENT SYSTEM DENGAN JASA KONSULTAN DI KOTA MALANG

Jurnal Ilmiah Riset Akuntansi

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Title ANALISIS KOMPARATIF TAX COMPLIANCE PAJAK BADAN ANTARA PENGGUNAAN SELF ASSESSMENT SYSTEM DENGAN JASA KONSULTAN DI KOTA MALANG
 
Creator Murngnysih, Karina
Diana, Nur
Mawardi, M. Cholid
 
Description ABSTRACTThe purpose of this research are to earn any empirical evidence about differencesin Agency Taxpayer using Self Assessment System and use Consultant Services inMalang.This research is a comparative study using a interview methods andquestionnaires.This research using sample’s of the Agency Taxpayer whichhandles the taxes using Self Assessment System and the Agency Taxpayer whichhandles the taxes using Consultant Services as of December 31 2016, with aturnover of approximately 4.8 M, Classified on time deliver the SPT for all taxes,and Taxpayer domiciled in the city of Malang. The results shows that, that there isa significant difference between agency taxpayer compliance using SelfAssessment System and agency taxpayer compliance using Consultant Services inMalang. Agency taxpayer compliance using Self Assessment System proved higherthan the agency taxpayer compliance using Consultant Services.Keywords: Taxpayer Compliance, Agency Taxpayer, Self Assessment System,Consultant Services.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2018-02-22
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/930
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/930/922
 
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