ANALISIS PENERAPAN SELF ASSESSMENT SYSTEM TERKAIT PENGHINDARAN PAJAK DI KPP MADYA SIDOARJO
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Institusion
Universitas Bhayangkara Surabaya
Author
Shalehah, Aminatus
Subject
Tax
Datestamp
2020-09-10 03:28:09
Abstract :
Payment of taxes is the largest contribution to a country and the main source of income for a country in government funding and development. Payment of taxes is the largest contribution to a country and the main source of income for a country in government funding and development. One effort to improve compliance is by making a system update or method that is simple, easy, and fast, namely by implementing the Self Assessment System. So that it makes taxpayers feel comfortable in calculating, reporting and paying taxes. And also to prevent tax avoidance. This study uses a descriptive qualitative method by carrying out the analysis beginning with the collection of data needed then each data is processed in such a way. The results of this study indicate that taxpayers at KPP Madya Sidoarjo have not been fully compliant, if seen from the data of 2015 and in 2016 registered taxpayers who realize it declined, due to taxpayers who have not carried out their obligations. The limitation in this study is that the researcher does not include interviews taxpayers only include interviews from Account Representatives as part of overseeing Taxpayers.
Payment of taxes is the largest contribution to a country and the main source of income for a country in government funding and development. Payment of taxes is the largest contribution to a country and the main source of income for a country in government funding and development. One effort to improve compliance is by making a system update or method that is simple, easy, and fast, namely by implementing the Self Assessment System. So that it makes taxpayers feel comfortable in calculating, reporting and paying taxes. And also to prevent tax avoidance. This study uses a descriptive qualitative method by carrying out the analysis beginning with the collection of data needed then each data is processed in such a way. The results of this study indicate that taxpayers at KPP Madya Sidoarjo have not been fully compliant, if seen from the data of 2015 and in 2016 registered taxpayers who realize it declined, due to taxpayers who have not carried out their obligations. The limitation in this study is that the researcher does not include interviews taxpayers only include interviews from Account Representatives as part of overseeing Taxpayers.
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