eprintid: 3273
rev_number: 9
eprint_status: archive
userid: 2
dir: disk0/00/00/32/73
datestamp: 2023-04-14 04:28:54
lastmod: 2023-04-14 04:28:54
status_changed: 2023-04-14 04:28:54
type: article
metadata_visibility: show
creators_name: June, Cindy Getah Trisna
creators_id: cindy.june@unmer.ac.id
title: Penelitian Penyusunan Database Tunggakan Piutang
Pajak Hotel di Kota Malang
ispublished: pub
subjects: HF5601
subjects: HJ
divisions: jur_akun
keywords: Local Tax, Hotel Tax, Tax Arrears
note: Cindy Getah Trisna June
NIDN: 0719129202
abstract: 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.
date: 2022-06
date_type: published
publisher: Program D3 Akuntansi, FEB Universitas Merdeka Malang
official_url: https://jurnal.unmer.ac.id/index.php/jb/article/view/7631
id_number: https://doi.org/10.26905/j.bijak.v4i1.7631
full_text_status: public
publication: Jurnal Ilmiah Bisnis Dan Perpajakan (Bijak)
volume: 4
number: 1
pagerange: 38-46
refereed: TRUE
issn: 2656-4297
nim: NIDN0719129202
citation:    June, Cindy Getah Trisna  (2022) Penelitian Penyusunan Database Tunggakan Piutang Pajak Hotel di Kota Malang.  Jurnal Ilmiah Bisnis Dan Perpajakan (Bijak), 4 (1).  pp. 38-46.  ISSN 2656-4297     
document_url: https://eprints.unmer.ac.id/id/eprint/3273/1/2.%20Penelitian%20Penyusunan%20Data....pdf
document_url: https://eprints.unmer.ac.id/id/eprint/3273/2/2.%20Hasil%20Cek%20Turnitin.pdf