KEPATUHAN WAJIB PAJAK DALAM PELAPORAN SPT TAHUNAN DI KPP PRATAMA PALEMBANG ILIR TIMUR

PERMATASARI, ANGGUN and Erina, Lili (2025) KEPATUHAN WAJIB PAJAK DALAM PELAPORAN SPT TAHUNAN DI KPP PRATAMA PALEMBANG ILIR TIMUR. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the factors influencing taxpayer compliance in Annual Tax Return (SPT Tahunan) reporting at KPP Pratama Palembang Ilir Timur and evaluate the effectiveness of efforts to improve compliance. This research employs a qualitative approach with a descriptive method, referring to Ajzen’s Theory of Planned Behavior (TPB), which includes three key factors: attitude toward behavior, subjective norms, and perceived behavioral control. Data were obtained through interviews with tax officers and taxpayers, as well as document analysis. The findings indicate that taxpayer compliance is influenced by tax regulation understanding, perceived tax benefits, and service quality. Efforts made include service improvements, socialization, and sanction enforcement, yet challenges remain in their effectiveness. Therefore, a more comprehensive strategy is needed to enhance taxpayer awareness and compliance. Keywords: Taxpayer, Compliance, Annual, Tax, Return, Theory of, Planned Behavior.

Item Type:	Thesis (Undergraduate)
Subjects:	J Political Science > JF Political institutions (General) > JF1338-2112 Public administration
Divisions:	07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User:	Anggun Permatasari
Date Deposited:	30 Apr 2025 01:31
Last Modified:	30 Apr 2025 01:31
URI:	http://repository.unsri.ac.id/id/eprint/170152

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