TY  - JOUR
SP  - 38
EP  - 46
N2  - Tax arrears are the amount of tax payable that has not been paid by the Taxpayer. This tax arrears is caused by 2 (two) things, namely: due to the examination conducted by the tax collector. This inspection includes: Tax Assessment Letter (SKP). This Tax Assessment Letter (SKP) is issued limited to certain Taxpayers caused by incorrect filling in the Tax Return (SPT) or due to the discovery of physical data that is not reported by the Taxpayer. Tax Collection Letter (SPT) is a letter to collect taxes and or administrative sanctions in the form of interest and or fines for Taxpayers. If the billing field finds arrears due to the above, an active collection action will be taken as a means to collect taxes from the taxpayer. The total hotel tax arrears in Malang City are 103 taxpayers who have not paid and will be submitted for tax write-off.
TI  - Penelitian Penyusunan Database Tunggakan Piutang
Pajak Hotel di Kota Malang
SN  - 2656-4297
PB  - Program D3 Akuntansi, FEB Universitas Merdeka Malang
AV  - public
VL  - 4
KW  - Local Tax
KW  -  Hotel Tax
KW  -  Tax Arrears
IS  - 1
JF  - Jurnal Ilmiah Bisnis Dan Perpajakan (Bijak)
ID  - pub3273
A1  - June, Cindy Getah Trisna
N1  - Cindy Getah Trisna June
NIDN: 0719129202
UR  - https://jurnal.unmer.ac.id/index.php/jb/article/view/7631
Y1  - 2022/06//
ER  -