Yesi Widiastuti, D1516102, PROSEDUR PEMINDAHBUKUAN PEMBAYARAN PAJAK DI KANTOR PELAYANAN PAJAK (KPP) PRATAMA KARANGANYAR, Program Studi Diploma III Manajemen Administrasi, Fakultas Ilmu Sosial dan Politik, Universitas Sebelas Maret, 2019, 58 halaman. Salah satu sumber penerimaan Negara adalah pajak. Pajak digunakan untuk keperluan Negara dan kemakmuran rakyat. Pajak bersifat wajib dan memaksa, jadi pajak harus dibayar oleh Wajib Pajak sesuai dengan ketentuan perundang-undangan yang berlaku untuk melakukan kewajiban membayar pajak. Dalam proses pembayaran pajak sering ditemukan terjadinya kesalahan. Kesalahan tersebut dapat diperbaiki melalui pemindahbukuan pembayaran pajak. Pemindahbukuan adalah suatu proses memindahbukukan penerimaan pajak untuk dibukukan pada penerimaan pajak yang sesuai. Tujuan dari pengamatan ini adalah untuk mengetahui tentang prosedur pemindahbukuan pembayaran pajak di Kantor Pelayanan Pajak (KPP) Pratama Karanganyar. Metode pengamatan yang digunakan adalah obs...

Economic globalization have brought impact progressively the increasing of international transaction or cross border transaction. Goods current, people, service, and investment have come to collapsible duplicate. In this time movement of fund and capital from one state to other state become bigger than previously. In multinational environment, happened various transaction between member covering sale of service and goods, rights license and other intangible assets, ready of loan etcetera. Price picking to the various transaction between the corporation member recognized with the title transfer pricing. Practice of this transfer pricing before now is only done by company solely just for assessing performance between company division or member, but along with practice epoch growth of transfer pricing often also be wearied for the management of tax that is a effort for the minimization of the amount of tax which must be pay. The purpose of the transfer pricing finance data transmission...

This study aims to analyze the tax collection system, tax collection principles and tax collection system from a tax law perspective. This study is a normative juridical study to examine existing legal norms which are derived from statutory regulations. The data collection technique was carried out by means of literature study with the literature study guideline instrument that was developed independently. The data analysis technique is carried out descriptively, which begins with collecting data, reducing data, presenting data and drawing conclusions. The results of the analysis show that the tax collection system can be divided into three, namely the real system, the fictitious system and the mixed system. The principle of tax collection consists of the principle of domicile, the principle of source and the principle of nationality. The tax collection system consists of an official assessment system, a semi self-assessment system, a full self-assessment system and a withholding sy...