Zulfa, Nisrina Fairuz (2017) Analisis Persepsi Wajib Pajak Terhadap Prinsip Keadilan dan Kasus Penggelapan Pajak (Tax Evasion) Gayus Tambunan dalam Pelaksanaan Pemungutan Pajak (Studi Pada Wajib Pajak Orang Pribadi Terdaftar di Kantor Pelayanan Pajak Pratama Malang Utara). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini dilakukan atas dasar penurunan wajib pajak orang pribadi di KPP Pratama Malang Utara yang diduga karena beberapa wajib pajak masih merasa kurangnya kesesuaian prinsip keadilan dalam perpajakan dengan realita yang terjadi. Penelitian ini bertujuan untuk mengetahui kesesuaian prinsip keadilan, persepsi wajib pajak terhadap kasus penggelapan pajak Gayus Tambunan dan pelaksanaan pemungutan pajak di KPP Pratama Malang Utara serta dampak yang ditimbulkan. Penelitian ini adalah penelitian deskriptif dengan pendekatan kualitatif dan dibatasi oleh tiga fokus penelitian yaitu (1) Mengetahui kesesuaian prinsip keadilan dengan peraturan pajak dan realita atas pelaksanaan pemungutan pajak di KPP Pratama Malang Utara; (2) Mengetahui persepsi wajib pajak terhadap kasus penggelapan pajak Gayus Tambunan dan pelaksanaan pemungutan pajak di KPP Pratama Malang Utara; (3) Mengetahui dampak positif dan negatif yang ditimbulkan atas persepsi wajib pajak terhadap kesesuaian prinsip keadilan, kasus penggelapan pajak Gayus Tambunan serta pelaksanaan pemungutan pajak di KPP Pratama Malang Utara. Analisis data yang digunakan adalah analisis data model Miles, Huberman dan Saldana (2014) dengan tahapan pengumpulan data, kondensasi data, penyajian data, dan penarikan kesimpulan. Berdasarkan hasil penelitian menunjukkan bahwa pemanfaatan pajak, pengenaan pajak sesuai dengan kemampuan masing-masing wajib pajak serta Undang-Undang dan Peraturan Pajak Indonesia telah sesuai dengan prinsip keadilan. Wajib pajak membangun persepsi negatif terhadap kasus penggelapan pajak Gayus Tambunan dan membangun persepsi positif terhadap pelaksanaan pemungutan pajak di KPP Pratama Malang Utara. Timbulnya beragam persepsi wajib pajak dapat menimbulkan dampak positif maupun negatif. Saran yang dapat diberikan adalah pemerataan pendistribusian dana pajak untuk seluruh wilayah Kota Malang mencakup jalan daerah pelosok yang rusak parah. Lebih transparan dalam penggunaan uang pajak dan memberikan informasi atau sosialisasi menyeluruh kepada wajib pajak mengenai alur perputaran dana hasil pemungutan pajak serta pembaruan ketentuan dan peraturan pajak.
English Abstract
The study was carried out on the basis of the declining number of Private Personal Taxpayers in the First Tax Service Office North Malang suspected because many taxpayers still felt that the justice principle in taxes was less appropriate compared to the reality. The study is aimed to understand the appropriateness of the justice principle, perception of the taxpayers toward the tax evasion case of Gayus Tambunan and in applying tax collection in the First Tax Service Office North Malang and the potential effect of it. The study is descriptive using qualitative approach and limited by three research limitation i.e. (1) Getting to know the appropriateness of the justice principle with the tax rules and the reality in applying tax collection in the First Tax Service Office North Malang; (2) Getting to know the perception of the taxpayers toward the tax evasion case of Gayus Tambunan and the application of tax collection in the First Tax Service Office North Malang; (3) Getting to know the positive and negative effects of the perception of the taxpayers toward the appropriateness of the justice principle, the tax evasion case of Gayus Tambunan and in applying tax collection in the First Tax Service Office North Malang. The data analysis used Miles, Huberman and Saldana (2014) model with the respectful stages i.e. collecting data, condensing data, presenting data, and the conclusion. Based on the study, we know that the utilization of the tax, the imposition of the tax are appropriate with the capability of each taxpayers and the Indonesian Tax Laws and Rules are already appropriate with the justice principle of the tax. The taxpayers made negative perception toward the tax evasion case and made positive perception toward the application of the tax collection in the First Tax Service Office North Malang. Various perception of the taxpayers can create positive and negative effects. The suggestion is that the equal distribution of the tax for the whole area in Malang should include severely broken roads in rural area. The use of the tax should be transparent, the government should give enough information and socialization to the whole taxpayers about the pattern of the tax circulation and the reform of the tax policy and rules.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2017/706/051708393 |
| Uncontrolled Keywords: | Wajib Pajak, Prinsip Keadilan, Kasus Penggelapan Pajak (Tax Evasion), Pelaksanaan Pemungutan Pajak. |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 22 Nov 2017 04:06 |
| Last Modified: | 12 Oct 2020 07:23 |
| URI: | http://repository.ub.ac.id/id/eprint/5790 |
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