SEIJA, HENDRI
(2014)
ANALISIS PEMAHAMAN WAJIB PAJAK ORANG PRIBADI
TERHADAP PAJAK PENGHASILAN BERDASARKAN
PP No. 46 TAHUN 2013 DI KOTA PADANG.
Other thesis, andalas university.
Abstract
ANALISIS PEMAHAMAN WAJIB PAJAK ORANG PRIBADI
TERHADAP PAJAK PENGHASILAN BERDASARKAN
PP No. 46 TAHUN 2013 DI KOTA PADANG
Skripsi Oleh: Hendri Seija
Pembimbing: Drs. Rinaldi Munaf , M.M, Ak, CPA
ABSTRACT
In carrying out governance and development, Indonesia requires a
sizable source of revenue primarily from the fields of tax, SME sector is one
of the potentially large tax revenue. On June 13, 2013, the government issued
PP No. 46 Tahun 2013 which is the tax rules that target the SME sector. This
study aims to measure the level of understanding of the individual taxpayer to
PP No. 46 Tahun 2013 in the city of Padang , the level of understanding was
measured using a questionnaire consisting of 27 questions with a total sample
of 52 respondents individual taxpayers who have business in accordance with
the criteria of tax payable under PP No. 46 Tahun 2013. Variables in this
study is an understanding of an individual taxpayer to income tax under
Regulation PP No. 46 Tahun 2013, consists of four aspects: the
understanding of income tax based on the PP No. 46 Tahun 2013 in general ,
understanding of the calculation procedure , the understanding of the
payment procedures and understanding of the reporting procedures under PP
No. 46 Tahun 2013 . Having processed the data , the studies results showed
that respondents are less aware of the income tax based on the PP No. 46
Tahun 2013, the level of understanding is 21.15 %, this rate is considered low
because it is far below the median value which is 50 %.
Keywords: understanding, SMEs, PP. 46 Tahun 2013
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