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Judul PERSEPSI WAJIB PAJAK TERHADAP PENGEMBALIAN RESTITUSI
Edisi Vol 9 No.1 Januari 2013
ISBN/ISSN 1858 - 2702
Pengarang EFFRIYANTI, SE, MSi, Ak. 0003047701 / AKUNTANSI - Personal Name
Subyek/Subjek
Content type Karya Ilmiah Dosen
Bahasa Indonesia
Penerbit FE Univ IBA
Tahun Terbit 2013
Abstrak PERSEPSI WAJIB PAJAK TERHADAP PENGEMBALIAN RESTITUSI

Oleh
Effriyanti
Dosen Tetap Fakultas Ekonomi Universitas IBA


ABSTRACT

Importance of tax revenue sector requires members of the public role of the tax payer in order to fulfill its obligation, but the taxpayer should know all of their rights. One of all is Restitution, restitution is the return of overpaid tax and it’s protected by the tax laws. This research was conducted in order to find out if there is a different perception between tax payer and its restitution.

Sample's taking tech utilizes method simple random sampling. Observational primary data it constitutes result from kuesioner which is distributed to tax payers who are registered at the head office of tax service Palembang Ilir Barat. Respondents that participates in this research total 100 taxpayers of 91 individual and 9 company.
For testing H0 hypothesis and Ha hypothesis utilized by analisis's tool uji-t. Examination result point out support to hypothesis. in conclusion, there is no differences perception between tax payer and its restitution

Keyword: Perception, Tax payers, Restitution
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