DhiyaUlhaq (2008) Analisis efektivitas kepatuhan wajib pajak : studi kasus pada KPP Pratama Pasuruan. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk melakukan analisis terhadap kepatuhan Wajib Pajak di KPP Pratama Pasuruan. Analisis terhadap kepatuhan Wajib Pajak menggunakan metode penelitian deskriptif kuantitatif. Pajak merupakan salah satu penerimaan terbesar negara. Hampir seluruh pembangunan serta biaya yang dikeluarkan oleh pemerintah adalah berasal dari pajak. Penerimaan pajak dapat ditingkatkan dengan kepatuhan Wajib Pajak, yaitu dengan cara pemberian pelayanan prima (service excellent) dan penegakan hukum (law enforcement). Penegakan hukum dapat dilakukan dengan cara pemeriksaan dengan tujuan mengetahui tingkat kepatuhan Wajib Pajak. Berdasarkan hasil perhitungan tingkat efektivitas menunjukkan bahwa Wajib Pajak yang ada di KPP Pratama Pasuruan pada masing-masing fungsi pajak dikategorikan tidak efektif, cukup efektif dan sangat efektif. Kata Kunci: Pajak, Kepatuhan, Wajib Pajak, Tidak Efektif, Cukup Efektif, Sangat Efektif.
English Abstract
This research has an objective to analyze of the Tax Payer’s Compliance at KPP Pratama Pasuruan. Descriprive quantitative research method has used to analyze the Tax Payer’s Compliance . Tax is one of the significant income of our nation. The duty of Tax office is to organize and collect the taxes at its region. Tax Income could be increased by implement good governance including good services and law enforcement. Tax Officer have to inspect the Tax Payers to ensure that the Tax Payer fullfill their obligation and tax compliace. Hence, Tax Officer can divide the Tax Payers into 3 categories, there are uneffective, semi-effective, and very effective. Very effecitive level has show that the Tax Payer not only obedient to the Tax Reglations but also have no deferred taxes. Kata Kunci: Tax, Compliance, Tax Payer, Uneffective, Semi Effective, and Very Effective.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2008/75/050800523 |
| Subjects: | 300 Social sciences > 330 Economics |
| Divisions: | Fakultas Ekonomi dan Bisnis > Ilmu Ekonomi |
| Depositing User: | Unnamed user with email repository.ub@ub.ac.id |
| Date Deposited: | 18 Mar 2008 10:39 |
| Last Modified: | 21 Oct 2021 15:09 |
| URI: | http://repository.ub.ac.id/id/eprint/103919 |
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