Pramurti, Sindi (2018) Analisis Kepatuhan Pajak Bendahara Desa Di Kecamatan Tirtoyudo. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan mengetahui secara mendalam bagaimana kepatuhan pajak Bendahara Desa di Kecamatan Tirtoyudo, Kabupaten Malang. Kepatuhan pajak yang diteliti adalah berkaitan dengan Dana Desa. Penelitian ini menggunakan pendekatan kualitatif dengan metode analisis deskriptif. Teknik pengumpulan data yang digunakan adalah studi kepustakaan dan wawancara. Studi kepustakaan yang digunakan adalah peraturan perundang-undangan yang berlaku. Wawancara ditujukan kepada masing-masing Bendahara Desa di 13 desa dan 2 informan dari KPP Pratama Kepanjen yaitu 1 orang Account Representative Kecamatan Tirtoyudo dan satu orang Account Reprentative Kecamatan Bantur. Hasil penelitian ini menunjukkan bahwa kepatuhan pajak Bendahara Desa Kecamatan Tirtoyudo masih rendah karena belum memenuhi 4 kriteria kepatuhan pajak yang diatur dalam Peraturan Menteri Keuangan Republik Indonesia Nomor 39 Tahun 2018 Pasal 3 ayat (2).
English Abstract
This research aims to deeply identify the tax compliance of village treasurers’ in the sub-district of Tirtoyudo in Malang Regency. The compliance being examined is related to village funds. The data of this study was obtained through library research on applicable laws and regulation and intervies with thirteen village treasurers, two officers of Small Taxpayers Office of Kepanjen, one Account Representative of Tirtoyudo, and one Account Representative of Bantur. collection techniques used are literature review and interview. The result shows that the tax compliance of village treasurers’ in the sub-district of Tirtoyudo is still low because they have not fulfilled the 4 criterias of tax compliance as stipulated by the Regulation of Ministry of Finance of Indonesia Number 39 of 2018 Article 3 paragraph ( 2 ).
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2018/800/051901923 |
| Uncontrolled Keywords: | Bendahara Desa, kepatuhan pajak, Dana Desa, Account Representative, village treasurers, tax compliance, village funds, Account Representative |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 02 Sep 2019 07:16 |
| Last Modified: | 21 Oct 2021 03:49 |
| URI: | http://repository.ub.ac.id/id/eprint/166983 |
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