KARAKTERISTIK KEPATUHAN DAN STATUS SPT WP BADAN PPH PASAL 21 DI KPP PRATAMA SURAKARTA TAHUN 2010

Arinda, Dela (2013) KARAKTERISTIK KEPATUHAN DAN STATUS SPT WP BADAN PPH PASAL 21 DI KPP PRATAMA SURAKARTA TAHUN 2010. Other thesis, Universitas Sebelas Maret.

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    Abstract

    The objective of final project was to find out the Compliance Profile of Delivery and Status of Enterprise Taxpayer Notification in Surakarta Pratama Tax Service Office in 2010. It was because there has no been the activity of identifying the characteristics of enterprise taxpayer carried out by either the Surakarta Pratama Tax Service Office or other parties motivating the writer to write this final project. The characteristics used included: Business type, Legal Form, Subdistrict Area, Kelurahan Area and Account Representative Name. The result of analysis indicated that the total compliance level of general enterprise taxpayer was 211, while the total timely taxpayer was 163 enterprises. Compared with the total timely taxpayer and total taxpayer indicated 77% result. It indicated that the socialization and performance of Surakarta Pratama Tax Service Office had been sufficiently good. In addition, it was indicated that out of all Notification Status, the total taxpayer reporting less payment was 32 enterprises, more payment 1 enterprise, and nil was 178 enterprises. The good status of notification was when the Enterprise Taxpayer Notification was less payment. Meanwhile the total number of taxpayers in Surakarta Pratama Tax Service was 211 enterprises. Compared with the total taxpayers based on the Notification Status and Total number of Enterprise Taxpayers in Surakarta Pratama Tax Service Office it could be seen that the enterprise taxpayer in Surakarta Pratama Tax Service Office tended to report their obligation as nil. Considering the result of identification, it could be recommended that: the Surakarta Pratama Tax Service Office should conduct socialization, education, and technical counseling about taxing to the Enterprise Taxpayers, particularly the new ones; socialization was carried out to understand their taxing rights and obligations, to improve the first-rate service to the public, to improve and to maintain the Tax General Directorate’s Information System (SIDJP), and to improve, to make the Account Representative (AR) performance effective relative to the overseeing of Enterprise Taxpayers’ compliance with reporting their Income Tax term Taxpayer Notification. Keywords: Characteristics, Compliance, Notification Status, Account Representative, Taxpayer, Income Tax Article 21. commit to user F3410030 Tujuan laporan Tugas Akhir ini mempunyai tujuan untuk mengetahui Profil Kepatuhan Penyampaian dan Status Surat Pemberitahuan Wajib Pajak Badan di Kantor Pelayanan Pajak Pratama Surakarta Tahun 2010. Hal ini disebabkan belum adanya kegiatan identifikasi Karakteristik Wajib Pajak Badan yang dilakukan oleh Kantor Pelayanan Pajak Pratama Surakarta maupun pihak lain menjadi motivasi dalam pembuatan Tugas Akhir ini. Karakteristik yang digunakan meliputi: Jenis Usaha, Bentuk Hukum, Wilayah Kecamatan, Wilayah Kelurahan dan Nama Account Representative. Hasil analisis mengindikasikan bahwa tingkat kepatuhan secara umum total Wajib Pajak Badan sebanyak 211, sementara total Wajib Pajak yang tepat waktu sebanyak 163 Badan. Jika dibandingkan dengan total Wajib Pajak yang tepat waktu dan total Wajib Pajak secara keseluruhan akan menunjukkan hasil 77%, Hal ini menunjukkan bahwa sosialisasi dan kinerja di Kantor Pelayanan Pajak Pratama Surakarta sudah cukup baik. Selain itu diindikasikan dari Status Surat Pemberitahuan, total Wajib Pajak secara umum yang melaporkan Kurang Bayar sebanyak 32 Badan, Lebih Bayar sebanyak 1 Badan, dan Nihil sebanyak 178 Badan. Status Surat Pemberitahuan yang baik apabila Status Surat Pemberitahuan Wajib Pajak Badan adalah Kurang Bayar. Sementara total Wajib Pajak di Kantor Pelayanan Pajak Pratama Surakarta sebanyak 211 Badan. Jika dibandingkan dengan total Wajib Pajak Berdasarkan Status Surat Pemberitahuan dan total Wajib Pajak Badan di Kantor Pelayanan Pajak Pratama Surakarta akan menunjukkan Wajib Pajak Badan di Kantor Pelayanan Pajak Pratama Surakarta lebih cenderung melaporkan kewajibannya Nihil. Atas Dasar hasil identifikasi maka dapat diajukan rekomendasi bahwa: Kantor Pelayanan Pajak Pratama Surakarta sebaiknya mengadakan sosialisasi, penyuluhan, dan bimbingan teknis perpajakan kepada Wajib Pajak Badan, khususnya Wajib Pajak baru; sosialisasi dilakukan agar Wajib Pajak mengerti hak dan kewajiban perpajakannya, meningkatkan pelayanan yang prima kepada masyarakat, perbaikan dan pemeliharaan Sistem Informasi Direktorat Jenderal Pajak (SIDJP), dan meningkatkan; mengefektifkan kinerja Account Representative (AR) terkait pengawasan kepatuhan Wajib Pajak Badan dalam melaporkan SPT Masa Pajak Penghasilannya. Kata Kunci: Karakteristik, Kepatuhan, Status Surat Pemberitahuan, Account Representative, Wajib Pajak, Pajak Penghasilan Pasal 21.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi > D3 - Akuntansi Perpajakan
    Depositing User: Nur Anisah
    Date Deposited: 19 Apr 2014 19:33
    Last Modified: 19 Apr 2014 19:33
    URI: https://eprints.uns.ac.id/id/eprint/12446

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