Analisis Karakteristik Klasifikasi Ratio Total Benchmarking KLU (Klasifikasi Lapangan Usaha) 70101 Berdasarkan SE-96/PJ/2009 (Sektor Real Estate Yang Dimiliki Sendiri Atau Disewakan Tahun 2005-2007)

Widyanto, Ariadi (2012) Analisis Karakteristik Klasifikasi Ratio Total Benchmarking KLU (Klasifikasi Lapangan Usaha) 70101 Berdasarkan SE-96/PJ/2009 (Sektor Real Estate Yang Dimiliki Sendiri Atau Disewakan Tahun 2005-2007). S1 thesis, STIE Indonesia Banking School.

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Abstract

This research focuses on determining the classification of Ratio Total Benchmarking KLU (Industrial Classification) 70101. KLU 70101 is engaged in the real estate sector. This research aims to determine and to analyze the classification determination of Ratio Total Benchmarking KLU 70101 for fiscal year 2005 to 2007.This research uses descriptive quantitative research methods. Quantitative description method is used to illustrate the social circumstances without seeking the correlation that exist (Burhan Bungin: 2005). This research uses secondary data, which get information from another party. Collection data in this research uses library research. The author got data from Taxation General Directorate, books, scientific journals, magazines, and internet.The result of this research indicate that the determination of the classification of Ratio Total Benchmarking is according to the instructions listed in SE-96/PJ/2009. In fact the benchmark are too high for tax payers. Most of them are classified into the lower performerce which identified who do not obey the material compliance. Keywords: benchmarking, industrial classification, tax compliance.

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Prodi S1 Akuntansi
Depositing User:	Ms Dyta Medina
Date Deposited:	16 Nov 2020 08:35
Last Modified:	22 Jul 2024 03:50
URI:	http://repository.ibs.ac.id/id/eprint/1200

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