ANALISA HUBUNGAN ANTARA KETIDAKPATUHAN PENGUSAHA KENA PAJAK DALAM MENYAMPAIKAN SPT MASA PPN DENGAN JUMLAH PENERIMAAN SANKSI DENDA ADMINISTRASI DI KANTOR PELAYANAN PAJAK PALEMBANG ILIR TIMUR

KURNIAWAN, HENDRI and Aspahani, Aspahani (2008) ANALISA HUBUNGAN ANTARA KETIDAKPATUHAN PENGUSAHA KENA PAJAK DALAM MENYAMPAIKAN SPT MASA PPN DENGAN JUMLAH PENERIMAAN SANKSI DENDA ADMINISTRASI DI KANTOR PELAYANAN PAJAK PALEMBANG ILIR TIMUR. Undergraduate thesis, Sriwijaya University.

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Abstract

The objectives of this research are (I) to understand the relationship between incompliance of PKP in submitting SPT Masa PPN with the amounJ of payment of administration fined in tax service office in Palembang Ilir Timur, (2) to know what kinds of obstacle are causing incompliance of PKP in submitting SPT Masa PPN and they don't pay the administration fined, and (3) to know what kinds of struggle are going to be done by tax service office in Palembang llir Timur to increase the compliance of PKP. Research finding has proven that during period of years 2004-2006 that there is a tight relation between incompliance of PKP in submitting SPT Masa PPN with the amount of payment of administration fined in tax service office in Palembang Ifir Timur. It can be shown from the result of calculation of SPSS v.14 that correlation (r) scored is 0.607. The condition above may be caused by the lack of tax investigation. There are some struggles that tax office is going to do to increase the numbers of compliance of PKP such as: increasing administration lined and doing tax investigation more intensively. According to the research therefore the writer suggest that tax officer must be more active in pressing a claim and doing investigation to suspect. On the other hand, tax service office should do some administrated reformation to simplify the procedures in paying tax and do some tax extension.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	lncompliance of PKP, SPT Masa PPN, Administration fined
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax H Social Sciences > HJ Public Finance > HJ5309-5510 Administrative fees. User charges. License fees
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	04 Feb 2020 08:05
Last Modified:	04 Feb 2020 08:05
URI:	http://repository.unsri.ac.id/id/eprint/27002

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