BKG

Pranata, Riuh Adi (2017) Analisis Pemahaman Wajib Pajak Atas Penggunaan E-Billing Di Kabupaten Pamekasan (Studi Pada Wajib Pajak Di Kantor Pelayanan Pajak Pratama Kabupaten Pamekasan Madura). Sarjana thesis, Universitas Brawijaya.

Indonesian Abstract

Penelitian ini bertujuan untuk mengetahui dan menjelaskan pemahaman wajib pajak orang pribadi dan badan yang terdaftar di KPP Pratama Pamekasan atas penggunaan E-billing. Penelitian ini merupakan penelitian kualitatif. Teknik pengumpulan data dengan mengunakan metode wawancara, dokumentasi, dan triangulasi. Analisis data yang digunakan yaitu dengan model interaktif Miles dan Huberman. Hasil penelitian menunjukkan bahwa wajib pajak orang pribadi terdaftar di KPP Pratama Pamekasan tidak memahami penggunaan e-billing. Terbukti dari hasil wawancara dan hasil wajib pajak pembayar yang jumlahnya menurun. Wajib Pajak Badan terdaftar di KPP Pratama Pamekasan terbukti memahami penggunaan e-billing. Kesimpulan dalam penelitian ini adalah, wajib pajak orang pribadi tidak memahami penggunaan e-billing, sedangkan wajib pajak badan memahami penggunaan e-billing. Saran dalam penelitian ini adalah diharapkan instansi terkait menambah jumlah sosialisasi tentang penggunaan e-billing beserta tata cara nya.

English Abstract

This study aims to identify and explain the understanding of taxpayers of individuals and entities registered in KPP Pratama Pamekasan on the use of E-billing. This research is a qualitative research. Technique of collecting data by using method of interview, documentation, and triangulation. Data analysis used is interactive model Miles and Huberman. The results showed that individual taxpayers registered in KPP Pratama Pamekasan do not understand the use of e-billing. Evident from the results of interviews and payroll taxpayers whose numbers decreased. Taxpayers Agency registered in KPP Pratama Pamekasan proved to understand the use of e-billing. The conclusion in this study is, taxpayers of private persons do not understand the use of e-billing, while corporate taxpayers understand the use of e-billing. Suggestions in this study is expected related agencies to increase the amount of socialization about the use of e-billing and its procedures.

Other Language Abstract

UNSPECIFIED

Item Type: Thesis (Sarjana)
Identification Number: SKR/FIA/2017/1198/051800405
Uncontrolled Keywords: Pemahaman, Wajib Pajak Orang Pribadi dan Badan. E-billing
Subjects: 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management > 658.153 Taxes, insurance, charitable donations
Divisions: Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga
Depositing User: Yusuf Dwi N.
URI: http://repository.ub.ac.id/id/eprint/8524
Text
BAGIAN DEPAN.pdf
Restricted to Repository staff only

Download
Text
BAB I.pdf
Restricted to Repository staff only

Download
Text
BAB II.pdf
Restricted to Repository staff only

Download
Text
BAB III.pdf
Restricted to Repository staff only

Download
Text
BAB IV.pdf
Restricted to Repository staff only

Download
Text
BAB V.pdf
Restricted to Repository staff only

Download
Text
DAFTAR PUSTAKA.pdf
Restricted to Repository staff only

Download

Actions (login required)

View Item View Item