Implementasi Pengembalian Kelebihan Pembayaran Pajak melalui Restitusi dan Kompensasi di Wilayah Kantor Pelayanan Pajak Pratama Magelang

Self Assesment System menuntut sikap aktif dari wajib pajak untuk memnghitung besarnya utang pajak, dan seandainya terdapat kelebihan jumlah yang dibayar dapat dilakukan pengembalian. Pengembalian kelebihan pembayaran pajak terjadi apabila jumlah kredit pajak atau jumlah pajak yang dibayar lebih besar daripada jumlah pajak yang terutang atau telah dilakukan pembayaran pajak yang tidak seharusnya terutang, dengan catatan Wajib Pajak tidak punya hutang pajak yang lain. Mengingat bahwa kelebihan itu adalah hak dari Wajib Pajak, maka pemerintah akan mengembalikan baik melalui restitusi maupun kompensas

Taman batu artifisial : gambar perspektif, sketsa dan komponennya

112p : il.; 21 cm

Taman formal : gambar perspektif, sketsa r komponennya

110p : il.; 21 cm

Hubungan antara Konformitas Teman Sebaya dengan Pengambilan Keputusan Studi Lanjut Siswa SMP

THE CORRELATION BETWEEN PEER CONFORMITY WITH FURTHER STUDY DECISION MAKING OF JUNIOR HIGH SCHOOL. This research was holded based on the phenomenon of Junior High School students who were less independent in further study decision making, so that they adapted based on peer conformity. The research aims to find out the relatonship between peer conformity with further study decision making in Junior High School students. This type of research is ex post facto quantitative with a correlational design. The samples of this research totaled 233 students from five schools with cluster sampling and proportional random sampling techniques. The instruments is used consisted of further study decision making scale, and peer conformity scale. Based on the result analysis, it showed that level further study decision making is high, level peer conformity is medium, and there is finded a negative and significant relationship between peer conformity and further study decision making (r=-0,364, p=0,000 < 0,05)

Taman rumah : gambar perspektif sketsa r komponennya

39p : il