KEPATUHAN PELAPORAN PAJAK PENGHASILAN TAHUNAN ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA PENJARINGAN TAHUN 2015-2016

Authors

  • Edy Edy Institut Ilmu Sosial dan Manajemen STIAMI
  • Yanuar Adi Putra Institut Ilmu Sosial dan Manajemen STIAMI
  • Desti Riyanti Institut Ilmu Sosial dan Manajemen STIAMI

DOI:

https://doi.org/10.31334/reformasi.v4i1.587

Keywords:

compliance, reporting, SPT

Abstract

This final paper report discusses about (1) Compliance Rate of Personal Taxpayer Reporting in the Annual Tax Return Report of 2015 Up To 2016 Tax in Primary Tax Office Penjaringan, (2) Attempts made by Primary Tax Office Penjaringan To Improve Compulsory Compulsory Individual Taxes in Annual Reports of SPT. The method used qualitative and using interview and observation techniques. The results of the complaint refer to (1) Compliance Rate of Private Taxpayer Reporting in Annual Income Tax Reporting of 2015 Up to 2016 Income Tax in Primary Tax Office Penjaringan is 78.63% and 68.14% indicating that there is a decrease, (2) Efforts made by the Tax Office Primary Penjaringan To Increase Personal Taxpayer Compliance in Reporting Annual SPT by socializing taxes, realizing tax census, providing dropbox.

References

Buku

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Dokumen

Undang-Undang Pasal 17 ayat (1) Undang-Undang Pajak Penghasilan, besarnya tarif Pajak Penghasilan yang ditetapkan atas Penghasilan Kena Pajak bagi Wajib Pajak Orang Pribadi Dalam Negri di Indonesia

Peraturan Jendral Pajak No. PER-32/PK/2015 adalah pajak atas penghasilan berupa gaji, honorarium, tunjangan dan pembayaran lain dengan nama dan dalam bentuk apa pun berhubungan degan pekerjaan atau jabatan, jasa dan kegiatan yang dilakuka oleh pribadi dirjen pajak dalam negri

Peraturan Menteri Keuangan No. 122/PMK.01/2015 mengenai tarif penyesuaian besarnya Penghasilan Tidak Kena Pajak (PTKP)

Website

www.pajak.go.id Jendral Pajak Kementrian Keuangan. 2017. Pengertian Penghasilan

Downloads

Published

2019-10-30

Issue

Vol. 4 No. 1: March 2017

Section

Articles

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