TINJAUAN ATAS KEPATUHAN PELAPORAN SURAT PEMBERITAHUAN PAJAK PENGHASILAN WAJIB PAJAK SUBSEKTOR INDUSTRI KREATIF BERKAITAN DENGAN PENERIMAAN PAJAK DI KANTOR PELAYANAN PAJAK SURAKARTA

Sasanti, Shinta Dewi Indah (2013) TINJAUAN ATAS KEPATUHAN PELAPORAN SURAT PEMBERITAHUAN PAJAK PENGHASILAN WAJIB PAJAK SUBSEKTOR INDUSTRI KREATIF BERKAITAN DENGAN PENERIMAAN PAJAK DI KANTOR PELAYANAN PAJAK SURAKARTA. Other thesis, Universitas Sebelas Maret.

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    Abstract

    This research aimed to find out the rate of reporting compliance notice of Annual Reporting of Income Tax (SPT Tahunan) Individual and Company Taxpayer Subsector of Creative Industry in the period 2009 to 2012 at Kantor Pelayanan Pajak Pratama Surakarta and factors that influence it. The mothod of this research used qualitative descriptive method by describe events in the site with data and facts obtained. The steps of this research is done by identifying problems, collecting primary data, analyzing, detailing the data based on the existing teories, comparising and evaluating, and determining what will be done of other parties in dealing with such problems. This reasearch used data collecting techniques in the following way (1) unstructured interview technique by the meaning without use some list of questions as a guide during interview process, (2) literature technique, and (3) observation technique. The results of this research indicate that (1) rate of Individual Taxpayer compliance within period 2009 is 30%, 2010 is 28%, 2011 is 26%, 2012 2,8% indicates that rate of taxpayer compliance categorized quite low. (2) rate of Company Taxpayer compliance within period 2009 is 32%, 2010 is 23%, 2011 is 17%, 2012 is 0,7 indicates that rate of taxpayer compliance categorized quite low. (3) factors that influence taxpayer compliance are sunset policy, quality service to the taxpayer, tax penalties, public perception, fair tax treatment, law enforcement, and databases. Based on the result of research, the writer suggest to goverment and fiscus (especially DJP) to arrange equitable policy harmonization, carry out the rule of law consistently, develop a comprehensive data management system, and provide coaching and appreciation for taxpayers carry out their taxation liability dutifully. Keywords: taxpayer compliance, SPT Tahunan, Creative Industry subsectors

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi > D3 - Akuntansi Perpajakan
    Depositing User: Vera Suryaningsih
    Date Deposited: 26 Apr 2014 12:59
    Last Modified: 26 Apr 2014 12:59
    URI: https://eprints.uns.ac.id/id/eprint/13317

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