KEPATUHAN WAJIB PAJAK BERDASARKAN TARGET DAN REALISASI PENERIMAAN PPN (KPP PRATAMA PALEMBANG SEBERANG ULU)

UNIVERSITAS BINA DARMA, UNIVERSITAS BINA DARMA (2022) KEPATUHAN WAJIB PAJAK BERDASARKAN TARGET DAN REALISASI PENERIMAAN PPN (KPP PRATAMA PALEMBANG SEBERANG ULU). KEPATUHAN WAJIB PAJAK BERDASARKAN TARGET DAN REALISASI PENERIMAAN PPN (KPP PRATAMA PALEMBANG SEBERANG ULU).

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Abstract

The awreness taxpayer can be seen from the VAT revenue target has been realized. This research was conducted in the Tax Office Primary Seberang Ulu Palembang, which in this study the authors examined the Taxpayer Compliance (PKP) Based on comparison of Target Acceptance of Value Added Tax to the Value Added Tax Revenues. The purpose of this study was to determine how much the percentage level of tax compliance (Taxable Entrepreneur) based Revenues Value Added Tax (VAT). The analytical method used is quantitative descriptive method in which the data obtained from Seberang Ulu Palembang STO processed by looking at the percentage of compliance taxpayer. The author can conclude that the level of compliance in 2011 and 2012 was very obedient to the percentage of 106% and 104%, in 2013 and 2014 complied with the compliance rate of 91.26% and 97.29%, and 2015 is quite adherent to the compliance 83.15 %.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Mr Edi Surya Negara
Date Deposited: 28 Jun 2022 01:07
Last Modified: 28 Jun 2022 01:07
URI: http://eprints.binadarma.ac.id/id/eprint/16306

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