Maydista, Farah Athaya (2021) Analisis Efektivitas Bidang Keberatan, Banding dan Pengurangan Dalam Menyelesaikan Keberatan Pajak (Studi Kasus Pada Kantor Wilayah DJP Jawa Timur III). Sarjana thesis, Universitas Brawijaya.
Abstract
"Penelitian ini bertujuan untuk menjelaskan dan menganalisis pengaruh variabel lingkungan kerja fisik terhadap variabel kinerja karyawan PT XYZ Surabaya, pengaruh variabel lingkungan kerja non fisik terhadap variabel kinerja karyawan PT XYZ Surabaya, dan pengaruh variabel lingkungan kerja fisik dan variabel lingkungan kerja non fisik secara simultan terhadap kinerja karyawan PT XYZ Surabaya. Jenis penelitian yang digunakan dalam penelitian ini adalah explanatory research dengan pendekatan kuantitatif. Teknik analisis data yang digunakan pada penelitian ini adalah analisis statistik deskriptif dan analisis statistik inferensial (uji asumsi klasik (uji normalitas, uji multikolinearitas, uji heteroskedastisitas), analisis regresi linier berganda, dan uji hipotesis (uji t dan uji F) dengan menggunakan bantuan program SPSS ver. 25.0. Hasil penelitian menunjukkan bahwa variabel lingkungan kerja fisik berpengaruh signifikan terhadap variabel kinerja karyawan, variabel lingkungan kerja non fisik berpengaruh signifikan terhadap variabel kinerja karyawan, dan variabel lingkungan kerja fisik dan variabel lingkungan kerja non fisik secara simultan berpengaruh signifikan terhadap variabel kinerja karyawan."
English Abstract
One of the administrative efforts used in the solution of tax disputes is through objections. In essence, the objection is an ordinary legal effort that is outside the Tax Court as a result of differences in interpretation and stance on the legal provisions in the taxation sector on a particular case submitted by the taxpayer which is intended to apply for justice against losses for the taxpayers. Objections are filed and resolved by the field of objections, appeals and reductions which are under the scope of the Direktorat Jenderal Pajak. In practice, the objection process is often considered one-sided and unfair by taxpayers. This is indicated by the number of objections that were rejected by the objection, appeal and reduction fields. However, when an appeal was submitted to the tax court, the dispute that had been rejected was actually granted by the judge at the tax court. This raises doubts for the public regarding the independence and effectiveness and justice of the objections, appeals and reductions, which are under the Direktorat Jenderal Pajak, which acts as the party giving the objection decision as well as the defendant. The purpose of this research are: (1) Knowing, describing and analyzing the effectiveness of the areas of objection, appeal and reduction in resolving tax disputes at the level of objection. The results of this study indicate that based on time factor, accuracy factor and service factor, the existence of the objection, appeal and reduction field is said to have been running effectively.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 052103 |
| Uncontrolled Keywords: | : Sengketa Pajak; Keberatan Pajak; Bidang Keberatan, Banding Dan Pengurangan., Tax Disputes; Tax Objections; Field of Objections, Appeals And Reductions. |
| Subjects: | 600 Technology (Applied sciences) > 658 General management |
| Divisions: | Fakultas Ilmu Administrasi > Perpajakan |
| Depositing User: | Unnamed user with username nurmasudah |
| Date Deposited: | 23 Oct 2021 06:17 |
| Last Modified: | 23 Feb 2022 07:40 |
| URI: | http://repository.ub.ac.id/id/eprint/185398 |
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Text (DALAM MASA EMBARGO)
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