Pengaruh Pembebasan Fiskal Luar Negeri terhadap Kepatuhan Wajib Pajak

Hanafiah, Jaka Tirtana (0651247) (2010) Pengaruh Pembebasan Fiskal Luar Negeri terhadap Kepatuhan Wajib Pajak. Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

Fiscal Exemption for Foreign Affairs that came into effect from 1 January 2009 is a facility granted to any taxpayer who has a Taxpayer Identification Number. Overseas Fiscal actually came into force in 1980 to minimize the Indonesian people who travel abroad to spend foreign exchange. With this release, any taxpayer who will carry out foreign travel does not need to pay. State is enforcing these rules in order to increase the Taxpayer Compliance, both obey the register to obtain Tax File, reported SPT, and pay taxes owed. Expect the existence of the State Fiscal Foreign Acquisition, any taxpayer who has had NPWP can calculate and report the SPT correctly, and pay taxes, so an increase in state income from taxation. The author uses descriptive analytical method survey approach. The definition is descriptive analytical method to collect data in accordance with the actual situation, present and analyze it so as to provide information in decision making. In this study researchers used survey data via questionnaires. Through this research can be seen that there is influence of Foreign Affairs Fiscal Liberation of Taxpayer Compliance. The amount of influence of State Fiscal Liberation Against the Taxpayer Compliance is for 0542, which has a strong correlation keeraratan.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Fiscal Exemption for Foreign Affairs and Taxpayer Compliance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 18 May 2015 09:56
Last Modified: 18 May 2015 09:56
URI: http://repository.maranatha.edu/id/eprint/12506

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