PEMAHAMAN DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013

Frista Frista, Putriana Kristanti

Abstract


ABSTRACT
Understanding and compliance with individual taxpayer to a tax regulations are expected to increase government revenue through taxation.
This study aims to determine the level of understanding and compliance of taxpayers to tax obligations in accordance with Peraturan Pemerintah (PP) No. 46 tahun 2013 in terms of the number of final income tax paid each month. The sample in this study is an individual taxpayer who receives income from business with gross turnover which do not exceed Rp .800.000.000,00 within one fiscal year in the Kantor Pelayanan Pajak (KPP) Pratama Yogyakarta. Data processing was performed on 32 samples using Chi-Square test. The results showed that the level of understanding of the majority of  espondents are undecided, and the level of compliance is agreed. There wasno difference in the level of understanding and compliance of taxpayers to tax obligations in accordance with the regulation. The contribution  this study is to provide input to the DJP DIY by showing that most taxpayers do not understand the tax obligations in accordance with PP No. 46
tahun 2013. So that is expected to increase further dissemination and outreach to taxpayers.


Keywords


Understanding; Compliance; Peraturan pemerintah

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DOI: http://dx.doi.org/10.17970/jrem.17.1702010.ID

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ISSN : 1412-1824
E-ISSN : 2443-1265



Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.