ANALISIS EFEKTIVITAS PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BANJARMASIN TAHUN 2019-2021

Authors

  • Nur Auliah Rahmini Program Studi Perpajakan Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat
  • Muhammad Nordiansyah Fakultas Ekonomi Dan Bisnis Universitas Lambung Mangkurat

DOI:

https://doi.org/10.20527/jrup.v3i1.13

Keywords:

Tax Revenue, Effectiveness Analysis

Abstract

The purpose of this study is to analyze the effectiveness and find out how big the percentage achieved by KPP Pratama Banjarmasin in tax revenue. The results of the research conducted in 2019-2021 before and after the reorganization occurred at the KPP Pratama Banjarmasin, there was an average value of the effectiveness ratio for Non-Oil and Gas PPh including very effective criteria, PPN and PPnBM including less effective criteria, PBB including very effective criteria, and Taxes Others include ineffective criteria

References

Halim, Abdul,dkk. 2020. Perpajakan: Konsep, Aplikasi, Contoh, dan Studi Kasus. Jakarta: Salemba Empat.

Ikhsan, Arfan,dkk. 2015. Akuntansi Sektor Publik. Medan: Madenatera.

Mardiasmo. 2018. Perpajakan Edisi Terbaru 2018. Yogyakarta: ANDI.

Suandy, Erly. 2017. Hukum Perpajakan Edisi 7. Jakarta: Salemba Empat.

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Published

2022-03-22

Issue

Vol. 3 No. 1 (2022)

Section

Articles