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PENERBITAN SURAT TAGIHAN PAJAK DAN TINDAKAN PENAGIHAN DENGAN TINGKAT PELUNASAN KEWAJIBAN PERPAJAKAN

Whedy Prasetyo

Jurnal Akuntansi Multiparadigma · 2016

doi:10.18202/jamal.2016.12.7029 (opens in a new tab)

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Abstract

Abstract: Initiated Publication Of The Tax Claim Letter (TCL) and Billing Action with Degree of Tax Compliance Payment of Tax Payer or Individual Tax Charger. This Research is a descriptive study with case approach on Tax Payer or Individual Tax Charger on Tax Service Of­ fice (TSO) Pratama Denpasar Timur aimed to find out the implementation of Tax Compliance Letter (TCL) publication, and the following action of TCL through tax claim in the form of Letter of Warning (LoW) and Letter of Com­ pelling (LoC) related to obedience in fulfilling their tax. Reseach method is descriptive study for 38 sample. Analysis result be said that TCL guaran­ tee obedience in meeting their charge stated, so that they will not receive LoW and LoC.

Abstract licence: CC BY-NC

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