Estimasi Pengaruh Kebijakan dan Program Direktorat Jenderal Pajak Terhadap Kepatuhan Pajak Penghasilan Orang Pribadi Studi Kasus Penyampaian Surat Pemberitahuan (SPT) Tahunan
| Main Authors: | , BIMA PRADANA PUTRA, , Prof. Dr. Samsubar Saleh, M.Soc.Sc. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/126183/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=66381 |
Daftar Isi:
- This study presents an econometric analysis of the effect of variety potential determinants of personal income tax compliance with annual return filing obligations. Based on dataset that being used that is compilation from Directorate General of Taxes (DGT) compliance data across regional office and National Bureau of Statistics demographic data across province within periods of 2006 � 2011, the analysis finds significant compliance effects attributable to tax policy, DGT program, and demographic parameters, including: changes of non-taxable income, changes of call received percentage and changes to unemployment rate. The result from this study is generally in accordance with the prediction of rational choice theory, that people will have tendency to change or improve their tax compliance decision in this matter is annual return filing compliance when they see new policy or new information that is more beneficial for them.