Pengaruh reformasi administrasi perpajakan terhadap kinerja pelayanan perpajakan dan kepatuhan wajib pajak di Kantor Pelayanan Pajak Madya Bekasi

SUHERMAN, Agus Tatang, Prof. Dr. Siti Ismijati Jenie, S.H., C.N

2009 | Tesis | S2 Magister Hukum

This research is about the Standard of Credit Agreement on House Ownership Credit Facilit) (PKPR-BTN) in Branch Office PT. Bank Tabungan Negara (Persero) Makassar related with La~ No. 8 Year 1999 about the Secure of Consumers (UUPK). This research is aim to kno~ ho~ far the applicable of UPPK has done in PKPR-BTN. Clauses in PKPR-BTN which are more to the needs and advantages of creditors. whether in making the standard of credit agreement has already reached the right and obligation to debtors and creditors equally? It is a nonnative juridical and supported with an empirical juridical and completed with secondary data further more to primary data research. It is started with collecting secondar: data through librar:' research than la~ primar: data. secondar: and thirstier. The data was analyzed and continued with primar: data through field research or direct to communities with interviews. The method of this research is quantitative and qualitative analysis. After analyzing and researching. we found that although BTN Bank has already tried all the principals of UUPK in Credit Agreement. but it can.t be done overall. It is because in running the business. BTN Bank has anticipate earlier the risk might occur during credit agreement as given product is credit facilit) or the amount of money to buy the house to communities and which has to be returned to the bank by installment according to the period of credit agreement.

Kata Kunci : Pelayanan perpajakan,Wajib pajak,Kepatuhan