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Analisis Penerimaan Pajak Dan Kepatuhan Wajib Pajak Orang Pribadi Sebelum Dan Sesudah Di Laksanakannya Tax Amnesty Di Kpp Pratama Karawang Utara
Bibliografi
Author:
Mardiastuti, Bernadetha Oktarina
;
Ichsan, Sundara
(Advisor)
Topik:
Compliance & Personal Tax Payer Revenue
;
Tax Amnesty
Bahasa:
(ID )
Penerbit:
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya
Tempat Terbit:
Jakarta
Tahun Terbit:
2018
Jenis:
Theses - Undergraduate Thesis
Fulltext:
Bernadetha Oktarina Mardiastuti’s Undergraduate Theses.pdf
(177.65KB;
22 download
)
Abstract
The aim of research is too knowing the increase in compliance of none employee and employee that associated with the existence of Tax Amnesty. Program that implemented since july 2016 until March 2017 by comparing compulsory compliance the previous year 15 2013-2016 and 2017 (until August 2017) the research was conducted in WPOP OP that registered at KPP Pratama North Karawang and also Tax Revenue either. The data collection method with documentary and interview technique and then the author (written). Do analysis with calculating compliance tax payer ratio in 2013-2016 and for Tax Revenue in 2014-2017 . in here the author do not get the data of Tax Revenue 2013, meanwhile the compliance Tax Data on 2017 is not get yet because of the limit of time Reporting in March 2018 Meanwhile Tax Revenue 2018 is already get it The Result of Research shows the nominal of compliance WPOP non employee and employee who submitted annual SPPT on time or not on time have increase. But the nominal of compliance WPOP non employee and employee who not submitted SPT Annual have decrease, this is base on comparison 2013-2016. Meanwhile for the nominal of tax revenue from WPOP since 2014 until 2017 have increase but tax amnesty program revenue is compared with Total Revenue entirely very small is 2,7% in 2016 and 0,5% in 2017. Through interview that Tax Revenue at KPP are mostly coming from Micro, Small and Medium Enterprise from 2014-2017
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