ANALISIS PENGARUH SOSIALISASI PERPAJAKAN, KUALITAS PELAYANAN FISKUS DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA MANADO
This study aims to analyze the influence of tax audit against the compliance level of corporate taxpayer to fulfilling the taxation obligations in KPP Pratama Manado(Manado Small Tax Office). The analysis method used in this research is descriptive to describe the influence of tax audit against the compliance level of corporate taxpayer to fulfilling the taxation obligations in KPP Pratama Manado. Based on the partial research results note that taxation has an influence on the socialization of individual taxpayer compliance, quality of service tax authorities have no effect on an individual taxpayer compliance and tax penalties have no effect on an individual taxpayer compliance. While based on research results simultaneously, socialization taxation, quality of service tax authorities and tax penalties as independent variables jointly affect the individual taxpayer compliance. Suggestions for KPP Pratama Manado is tax officials should be more active in conducting counseling and socialization taxes, behave professionally to serve taxpayers and improve tax penalties for taxpayers who do not comply.
THE INFLUENCE OF TAX BILLING BY FORCED LETTER INTENSITY AGAINST TAXPAYER COMPLIANCE IN TAX SERVICE OFFICE ‘PRATAMA’ MANADO
Tax Billing by forced letter is the government's efforts to improve the welfare of the people and encourage people to be responsible and participate in economic development. This study aims to determine the influence of tax billing by forced letter intensity against taxpayer compliance in Tax Service Office ‘ Pratama ’ Manado. The analysis method used in this research is associative research methods to describe the influence of tax billing by forced letter intensity against taxpayer compliance in Tax Service Office ‘ Pratama ’ Manado. The research result revealed that there are significant of the intensity of the implementation of tax influence billing by forced letter to tax compliance at Tax Service Office ‘ Pratama ’ Manado . The l eade r s of Tax Service Office ‘ Pratama ’ Manado should provide a good service to push the participation taxpayers in paying taxes. Keywords: tax billing by forced letter, taxpayer compliance
Watershed road network analysis with an emphasis on fire fighting management.
The aim of this study is fire hazard zoning the Chehel-Chay watershed and analysis of road network in order to fire-fighting management. Using effective factors on fire occurrence, the fire hazard ...