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ANALISIS REALISASI PENERIMAAN PAJAK PENGHASILAN PASAL 23 PADA KANTOR PELAYANAN PAJAK PRATAMA SOREANG

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ABSTRACT REALIZATION OF ARTICLE 23 INCOME TAX REVENUE ANALISISIS IN SOREANG PRATAMA TAX SERVICE OFFICE Written By : Yuliana NIM : 1232071 Tax revenue was the income that was gained by governments through taxation as of article 23. Income that had been taxed will be used for government expenditure financing, namely economic development in Indonesia. Taxation and tax cuts in general should be regulated in the agreement between the government and citizens. The purpose of this study was to determine how much income tax revenue realization of article 23 on the Soreang Pratama Tax Office. Where the results of which have been meticulous was the realization of income tax article 23 did not reach the target of which has been targeted by the Tax Office Soreang. This research used descriptive method by collecting data related to income tax article 23. Primary data was collected by conducted interviews to people who know about this study. Secondary data was in the form of evidence, records, organizational structure that arranged in the archives. Based on the research conducted, actual revenues amounted to IDR 92,778,990,556 when the target was IDR 110,607,071,536 from 2010-2014 that was 83.88% from the target and not realization was 16,12 %. This data show, socialization to taxpayers to obey the tax reporting was needed in order to achieve the target. Keywords: Article 23, Article 23 Income Tax Revenue Realization