Analisis Tingkat Kepatuhan Wajib Pajak Orang Pribadi Serta Kontribusinya pada Penerimaan Pajak Studi Kasus KPP Pratama Jakarta Pancoran Tahun 2018-2020
Article Sidebar
Main Article Content
Abstract
ABSTRAK
The purpose of this study is to determine the level of compliance of individual taxpayers (WP OP) and to find out how big their contribution is to the tax revenue of the KPP Pratama Jakarta Pancoran case study in 2018-2020. This research uses descriptive quantitative and qualitative descriptive analysis methods. The results of this study indicate that the level of compliance of Individual Taxpayers (WP OP) Employees and Non-Employees at KPP Pratama Jakarta Pancoran is still relatively low. This condition is supported by the fluctuating ratio of individual taxpayers' annual tax returns (WP OP) for employees and non-employees due to the fact that there are still many taxpayers who do not understand the procedures for filling and calculating the annual tax return. In addition, the level of compliance of Individual Taxpayers (WP OP) Employees and Non-employees has a positive contribution to tax revenue at KPP Pratama Jakarta Pancoran. This shows that the more compliant Individual Taxpayers (WP OP) Employees and Non-Employees in the KPP Pratama Jakarta Pancoran in reporting the Annual SPT have a big impact on tax revenues for the local KPP
Article Details
Authors who publish in Journal of Financial and Tax agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.(See The Effect of Open Access)
All rights reserved. This is an open-access article distributed under the terms of the Creative Commons Attribution-ShareAlike 4.0 International License
Licensed under 
a Creative Commons Attribution 4.0 International License