ANALISIS KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PAJAK PENGHASILAN (Studi Kasus pada Kantor Pelayanan Pajak Pratama Muara Teweh di Propinsi Kalimantan Tengah)
| Main Author: | MARANGGAHI, ADE ARIE |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14945/ |
Daftar Isi:
- This research is a case study on the Tax Office Primary Muara Teweh in Central Kalimantan province with the title "Analysis of Taxpayer Compliance in the Payment of Income Tax". Based on the title and the formulation of the problem that has been described above, the purpose of this study was to determine the level of compliance of taxpayers paying income tax and to determine the level of effectiveness of income tax revenue. The analytical method used to determine the level of tax compliance in paying income tax is to be deskripstif analysis, namely the study or observations made directly on the object to be studied and describe the results of a systematic study. In this case the observations were made by way of a report documenting the data amount of tax number registered in comparison to the amount of the annual notification that goes on the whole, the annual number of incoming notification on time and that is not timely, the amount of tax assessments and bills tax issued and compare with the amount of income tax arrears repayment as well as comparing the number of targets and the realization of income tax revenue the period 2009 - 2011. The analysis showed individual taxpayers and corporate taxpayers in the obedient register to obtain a tax number. However, non-compliance in submitting the notification. Muara pratama tax office checks Teweh not focus on individual taxpayers than corporate taxpayers consequently tax assessments published so little corporate taxpayers not necessarily obedient and disobedient corporate taxpayers as much tax assessments issued. Individual taxpayers and corporate taxpayers do not comply because many tax bills are issued. However, individual taxpayers and corporate taxpayers obedient to settle his income tax arrears. Income tax for individual taxpayers has not reached the planned target. However, income tax receipts for corporate taxpayers has reached the targets that have been planned. Based on the above conclusions should Pratama Tax Office Muara Teweh increase again the number of taxpayers who have not registered, improve compliance oversight of tax liability of the taxpayer, in cooperation with the district, subdistrict and village taxation in terms of socialization to the community to increase taxpayer compliance, add employees and equipment transportation needs because it does not proportional to its vast territory with a fairly difficult geographical conditions the tax office to carry out their duties evenly.