Darojat, Alfin and Rosalita Rachma Agusti, SE.,MSA.Ak (2021) Implementasi prinsip Good Corporate Governance Dalam Meningkatkan Kepatuhan Wajib Pajak (Studi di PT Mutiara Alfini). Sarjana thesis, Universitas Brawijaya.
Abstract
PT Mutiara Alfini merupakan perusahaan swasta yang berdiri pada tahun 2013 di kota cilegon. PT Mutiara Alfini bergerak dibidang kontraktor, supplier, mechanical electrical, cleaning service, labour supply dan perdagangan umum. Perusahaan ini telah berjalan kurang lebih delapan (8) tahun, sesuai dengan visinya yaitu menjadi perusahaan yang berintegritas, berkomitmen tinggi dan mempunyai inovatif yang lebih unggul disetiap bidang usahanya. Prinsip good corporate governance sudah diatur dalam perundang-undangan tentang perseroan terbatas. Prinsip good corporate governance dalam hal ini di kaitkan dengan kepatuhan wajib pajak yang sudah diatur oleh pemerintah. Negara Indonesia menggunakan sistem self asessment system sehingga wajib pajak mempunyai kewajiban menghitung, menyetor dan melaporkan kewajiban perpajakannya sendiri. Penelitian kali ini menggunakan penelitian kualitatif dengan menggunakan metode wawancara kepada informan. Hasil penelitian ini memberikan sebuah fakta bahwa PT Mutiara Alfini yang berstatus perusahaan swasta yang belum go public, sudah mempunyai rekanan perusahaan BUMN maupun rekanan perusahaan swasta lainnya. Selain itu menemukan fakta bahwa perusahaan PT Mutiara Alfini yang sudah berusaha menerapkan prinsip good corporate governance walaupun pada saat penerapan prinsipnya belum semua diterapkan. Pada saat penerapan prinsip good corporate governance membuat perusahaan terdorong untuk melakukan kepatuhan wajib pajak. Bisa disimpulkan dalam penelitian ini adalah perusahaan PT Mutiara Alfini sudah berusaha menerapkan prinsip good corporate governance. Diterapkannya ke lima (5) prinsip tersebut, perusahaan PT Mutiara Alfini terdorong dalam melaksanakan kewajiban perpajakannya.
English Abstract
PT Mutiara Alfini is a private company that was founded in 2013 in the city of Cilegon. PT Mutiara Alfini is engaged in contractor, supplier, mechanical electrical, cleaning service, labor supply and general trading. This company has been running for approximately eight (8) years, in accordance with its vision of becoming a company with integrity, high commitment and innovation that excels in every field of its business. The principle of good corporate governance has been regulated in the law on limited liability companies. The principle of good corporate governance in this case is related to taxpayer compliance that has been regulated by the government. The Indonesian state uses a self assessment system so that taxpayers have the obligation to calculate, deposit, and report their tax obligations themselves. This study uses qualitative research using interviews with informants. The results of this study provide the fact that PT Mutiara Alfini, which is a private company that has not yet gone public, already has partnerships with BUMN and partners with other private companies. In addition, he found the fact that the company PT Mutiara Alfini had tried to apply the principles of good corporate governance, although not all of them were applied at the time of implementation. In applying the principles of good corporate governance, companies are encouraged to comply with taxpayers. It can be concluded in this study that the company PT Mutiara Alfini has tried to apply the principles of good corporate governance. By implementing these five (5) principles, the company PT Mutiara Alfini is motivated to carry out its tax obligations.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0521030042 |
| Uncontrolled Keywords: | Prinsip Good Corporate Governance, Kepatuhan Wajib Pajak, Good Corporate Governance Principles, Taxpayer Compliance |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | Fakultas Ilmu Administrasi > Perpajakan |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 05 Jan 2022 02:15 |
| Last Modified: | 22 Feb 2022 08:36 |
| URI: | http://repository.ub.ac.id/id/eprint/187829 |
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Text (DALAM MASA EMBARGO)
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