Upload
aningfv
View
222
Download
0
Embed Size (px)
Citation preview
7/25/2019 Hal Sampul Dll
1/7
ANALISIS JUMLAH WAJIB PAJAK ORANG PRIBADI (KARYAWAN)
TERHADAP PENERIMAAN PPH PASAL 21 DI KANTOR PELAYANAN
PAJAK PRATAMA SUKOHARJO TAHUN 2008-2012
TUGAS AKHIR
Disusu u!u" #$#$u%i s$&'i' $*s+'*'!'
#$,''i $*'.'! A%/i M'+' P**'# S!ui Di/#' III P$*'.'"'
O/$%
Ai i!*i''
3410013
PROGRAM STUDI DIPLOMA III PERPAJAKAN
AKULTAS EKONOMI
UNI5ERSITAS SEBELAS MARET
SURAKARTA
2013
i
7/25/2019 Hal Sampul Dll
2/7
ABSTRACT
ANALYSIS OF THE NUMBER OF PERSONAL TAXPAYERS
(EMPLOYEES) TO THE RECEIPT OF INCOME TAX ARTICLE 21 IN
SUKOHARJO PRATAMA TAX SERVICE OFFICE 2008-2012
Anin Fi!"i#n#
F$%1001$
T%$ 'i# 6 !%is *$s$'*,% is ! "7 !%$ u#&$* 6 $7 !''+$*s $s$,i'//+
$#/+$$s *$/'!$ ! !%$ *$,$i! 6 i,#$ !' '*!i,/$ 219 ' '/s ! "7 !%$
$:$/#$! 6 $!$si6i,'!i $*6*#',$ i $7 !''+$*s ,!*i&u!i ! !'
*$,$i! i 2008-2012;
T%$ *$su/! 6 ''/+sis i$!i6i$s !%'! !%$ ':$*'$ *$'/i9==? &u! i !%$ /'s! 6u* +$'*s 200=-2012 !%$ $6$,!i:i!+ *'!i ,'@! *$',%
!%$ !'*$!; I 200= 09=2?9 i 2010 098=?9 i 2011 098? ' i 2012 6* 094?;T%$ ':$*'$ $6$,!i:i!+ *'!i 6* I,#$ T' '*!i,/$ 21 is 1984? $* +$'*;
B's$ !%$ *$su/! 6 !%is *$s$'*,%9 I su$s! ! Su"%'*. P*'!'#' !' s$*:i,$
66i,$ ! i,*$'s$ s,i'/is
7/25/2019 Hal Sampul Dll
3/7
HALAMAN PERSETUJUAN PEMBIMBIN&
Tu's A"%i* $' .uu/ A'/isis Ju#/'% W'.i& P'.'" O*' P*i&'i (K'*+'7')
T$*%'' P$$*i#'' PP% P's'/ 21 Di K'!* P$/'+'' P'.'" P*'!'#'
Su"%'*. T'%u 2008-2012 !$/'% is$!u.ui /$% Ds$ P$#&i#&i u!u"
iu.i"' u' #$,''i $*'.'! A%/i M'+' P**'# DIII P$*'.'"' E UNS
Su*'"'*!'9 M$i 2013
Dis$!u.ui ' i!$*i#' /$%
P$#&i#&i
S*i Su*'!'9 S;E9 Msi9 A"
NIP; 1=2030> 1==02 1 001
iii
7/25/2019 Hal Sampul Dll
4/7
HALAMAN PEN&ESAHAN
T$/'% is$!u.ui ' i!$*i#' &'i" /$% !i# $u.i Tu's A"%i* '"u/!'s E"#i
Ui:$*si!'s S$&$/'s M'*$! u' #$/$"'i !u's-!u's ' #$#$u%i s+'*'!-
s+'*'! u!u" #$#$*/$% $/'* A%/i M'+' P$*'.'"'
Su*'"'*!'9 Jui 2013
Ti# P$u.i Tu's A"%i*
1; T'u6iC A*i6i S;E9 M;S,;9 A" (;;;;;;;;;;;;;;;;;;;;;;;)
NIP; 1=821011 200=12 1 004
2; S*i Su*'!'9 S;E9 Msi9 A" (;;;;;;;;;;;;;;;;;;;;;;;;;;;)
NIP; 1=2030> 1==02 1 001
iv
7/25/2019 Hal Sampul Dll
5/7
MOTTO 'AN PERSEMBAHAN
MOTTO
B$*#i#i/'% s$/'%-/'% '' %iu s$/'#'-/'#'+'9 %iu/'% s$'"'
ii/'% %'*i !$*'"%i* '' (J'#$s D$')
Disi/i ''/'% "u,i u!u" #$u.u "$su"s$s' ($u/is)
K$&$*%'si/' ''/'% "$#'#u' u!u" #$/$7'!i ' #$'!'si '*i s'!u
"$''/' "$ ''/' &$*i"u!+' !'' "$%i/'' s$#''! (Wis!
%u,%i//)
R$,''"' +' '"' /'"u"' ' /'"u"'/'% +' !$/'% ''
*$,''"' (M'*i T$u%)
Tu's A"%i* ii $u/is $*s$#&'%"' "$''
1; A//'% SWT
2; B''" ' I&u !$*,i!'
3; K'"'" "u (L'!i6 S6i'')
4; Su+'" (Ti"'9 H$i9 Di'%9 Dii9 E#'9D$si9 Ais9i!*i)
>; S$s$*' +' s$si'/ i %'!i"u
; T$#'-!$#' '.'" 2010
; A/#'#'!$*"u
KATA PEN&ANTAR
v
7/25/2019 Hal Sampul Dll
6/7
Pu.i s+u"u* $u/is '.'!"' "$%'i*'! A//'% SWT +' !$/'% #$/i#'%"'
R'%#'! ' K'*ui'-N+' s$%i' L'*' Tu's A"%i* $' .uu/
ANALISIS JUMLAH AJIB PAJAK ORAN& PRIBA'I (KARYAAN)
TERHA'AP PENERIMAAN PPH PASAL 21 'I KANTOR PELAYANAN
PAJAK PRATAMA SUKOHARJO TAHUN 2008-2012ii ''! is$/$s'i"'
$' &'i";
Tu's '"%i* ii isusu u!u" #$#$u%i S+'*'!-s+'*'! M$,''i G$/'*
A%/i M'+' '' P**'# Di/#' 3 P**'# S!ui P$*'.'"' '"u/!'s
E"#i Ui:$*si!'s S$&$/'s M'*$!; D'/'# "$s$#'!' ii $u/is s'#'i"'
u,'' !$*i#' "'si% "$'' i%'"-i%'" +' #$#&'!u $+usu' /'*'
!u's '"%i* ii
1; A//'% SWT +' s$/'/u #$/i#'%"' "'*ui'-N+' $' #$#&$*i"'
"$#u'%' &'i $u/is &'i $+usu' Tu's A"%i* ii;
2; D*;Wisu U!*9 M;S s$/'"u D$"' '"u/!'s E"#i Ui:$*si!'s S$&$/'s
M'*$!;
3; D*s;H'u T*i'!#"9 M;Si;9 A"; s$/'"u K$!u' P**'# S!ui Di/#' 3
P$*'.'"' '"u/!'s E"#i Ui:$*si!'s S$&$/'s M'*$!;
4; S*i Su*'!'9 S;E9 Msi9 A"; s$/'"u P$#&i#&i Tu's A"%i* +' !$/'%
#$#&$*i"' $'*'%' s$/'#' $+usu' !u's '"%i*;
>; B''" Yus* Pu*&'!i H'i s$/'"u K$'/' KPP P*'!'#' Su"%'*. +'
!$/'% &$*"$' #$#&$*i"' "$s$#'!' "$'' $u/is u!u" #$/'"u"'
#'' "$*.' ' $$/i!i';
; B''" W'7' Nu*,'%+' s$/'"u "$'/' &'i' E"!$si6i"'si i KPP P*'!'#'
Su"%'*. &$s$*!' s$/u*u% "'*+'7' +' !$/'% #$#&$*i"' &i#&i'
s$*!' i/#u+' "$'' $u/is;
vi
7/25/2019 Hal Sampul Dll
7/7
; S$/u*u% s!'66 Ds$ D3 A"u!'si P$*'.'"' +' !$/'% #$!*'s6$*
i/#u+' "$'' $u/is;8; B''" ' I&u !$*,i!' +' !$/'% #$#&$*i"' *' #*'/ #'uu
si*i!u'/;
=; T$#'-!$#'"u FSu+'"@ (Ti"'9 Di'%9 H$i9 Dii9 D$si9 E#'9 i!*i9 Ais)
!$*i#' "'si% '!'s su*! ' #!i:'si+' s$/'#' ii;
10; T$#'-!$#' P$*'.'"' '"'!' 2010 !$*i#'"'si% '!'s su"' u"' +'
s$/'#' ii "i!' .'/'i &$*s'#';
11; S$#u' i%'" +' !$/'% #$#&'!u '#u !i'" ''! is$&u!"' s'!u
$*s'!u;
P$u/is #$+''*i s$$u%+' '!'s "$"u*'' '/'# $u/is' !u's
'"%i* ii; U!u" i!u $u/is #$%'*'"' "*i!i" ' s'*' +' #$#&'u;
N'#u $#i"i'9 "'*+' s$$*%'' ii i%'*'"' ''! &$*#'6''! &'i i%'"-
i%'" +' #$#&u!u%"';
Su*'"'*!'9 M$i 2013
P$u/is
vii