TINJAUAN TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI NON KARYAWAN PADA KANTOR PELAYANAN PAJAK PRATAMA SINGOSARI
| Main Author: | Seprianto, Yudha Tegar |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/42549/1/Pendahuluan.pdf http://eprints.umm.ac.id/42549/2/BAB%20I.pdf http://eprints.umm.ac.id/42549/3/BAB%20II.pdf http://eprints.umm.ac.id/42549/4/BAB%20III.pdf http://eprints.umm.ac.id/42549/5/BAB%20IV.pdf http://eprints.umm.ac.id/42549/6/BAB%20V.pdf http://eprints.umm.ac.id/42549/7/LAMPIRAN.pdf http://eprints.umm.ac.id/42549/ |
Daftar Isi:
- The purpose of this study is to determine the development of the number of taxpayers and the ratio of the level of compliance of tax reporting from Non-Employee Individual Taxpayers registered in the 2015-2017 Tax Year at Singosari Primary Tax Office. This research is a descriptive quantitative and qualitative descriptive study. The results of this study indicate that the development of the number of WP OPNK has fluctuated in the tax year 2015-2017, but the development of the number of registered taxpayers is still below the target indicator of 30%. The WP OPNK tax reporting compliance ratio registered in Singosari Pratama KPP has increased from year to year, but it is still below the indicator of the specified tax reporting compliance ratio of 60%. Constraints faced in an effort to increase the number of registered taxpayers and the level of compliance with tax reporting are tax awareness, tax knowledge from WP and lack of tax authorities. Whereas the solution given in an effort to increase the level of compliance with tax reporting is to socialize, improve services, and provide appeals to WP.