EFEKTIVITAS PELAKSANAAN KEGIATAN SENSUS PAJAK NASIONAL TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK (STUDI KASUS PADA KANTOR PELAYANAN PAJAK PRATAMA SURABAYA GENTENG)
| Main Author: | Rofika, Emilia Ega; Program Studi S1 Perpajakan Fakultas Ilmu Administrasi Universitas Brawijaya |
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| Format: | application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya
, 2015
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| Online Access: |
http://perpajakan.studentjournal.ub.ac.id/index.php/perpajakan/article/view/22 |
Daftar Isi:
- Recently, efforts to increase tax revenues were faced with less optimal role of the community in fulfilling its obligations to the State. DJP (Direktorat Jenderal Pajak-The Directorate General of Tax) and then make efforts to increase the amount of WP (Wajib Pajak-assessable) is registered with SPN(Sensus Pajak Nasional- the national tax census). There are many errors in the formation of the UPS (Unit Pelaksana Sensus-census implementation team) that went into the field from DJP No.PER-30/PJ/2011 about technical guidance of SPN. In fact that there are FIS (Formulir Isian Sensus-census form) in 2011 which has not been followed up. If this FIS is acted upon it will probably find a new taxpayer. The number of taxpayers increased but the level of tax compliance decrease. This is due to the implementation of SPN only emphasizes the sweeping purpose of respondents to obtain a new taxpayer. While the purpose of the SPN which increases tax revenues and tax return reporting less stressed. So, the implementation effectiveness of the SPN is still lack. Keywords: Effectiveness, national tax census, taxpayer compliance