Prita Yudistira, Monique (2018) ANALISIS SOSIALISASI PERPAJAKAN, PELAYANAN FISKUS DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI USAHAWAN DI KPP PRATAMA METRO LAMPUNG. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
Penelitian ini bertujuan untuk menganalisis gambaran sosialisasi perpajakan, pelayanan fiskus dan kepatuhan wajib pajak orang pribadi usahawan di lingkungan KPP Pratama Metro Lampung. Penelitian ini menggunakan jenis penelitian univariant. Populasi dari penelitian ini adalah seluruh wajib pajak orang pribadi usahawan yang terdaftar sampai tahun 2016. Sampel ditentukan berdasarkan purpose sampling, dengan jumlah sample sebanyak 100 wajib pajak orang pribadi usahawan. Data yang digunakan dalam penelitian ini berupa data primer dan sekunder. Teknik pengumpulan data menggunakan kuisioner dan pengumpulan data sekunder . Hasil penelitian menyatakan bahwa dari sosialisasi yang dilakukan di KPP Pratama Metro tahun 2015, sebanyak 46 orang atau 46% berhasil dan sebanyak 54 orang atau 54% tidak berhasil, sebanyak 54 orang atau 54% puas terhadap pelayanan fiskus dan sebanyak 46 orang atau 46% tidak puas terhadap pelayanan fiskus di KPP Pratama Metro dan sebanyak 49 orang atau 49% masuk kedalam kategori wajib pajak yang patuh dan sebanyak 51 orang atau 51% masuk kedalam kategori yang tidak patuh. Kata Kunci: Sosialisai Perpajakan, Pelayanan Fiskus, dan Kepatuhan Wajib Pajak This study aims to analyze the image of taxation socialization, tax service and taxpayer compliance private entrepreneurs in the environment KPP Pratama Metro Lampung. This research uses univariate research type. The population of this study are all taxpayers of private entrepreneurs registered until 2016. The sample is determined by purposive sampling, with the number of samples are 100 taxpayers of private entrepreneurs. The data used in this research are primary and secondary data. Techniques of collecting data using questionnaires and secondary data collection. The result of research stated that from the socialization has been done in KPP Pratama Metro 2015, 46 people or 46% succeeded and 54 people or 54% did not succeed, 54 people or 54% were satisfied with fiscal services and 46 people or 46% are unsatisfied with fiscal services in KPP Pratama Metro and as many as 49 people or 49% into the category of compliant taxpayers and as many as 51 people or 51% into the non-compliance category. Keywords: Taxation Socialization, Fiscal Services, and Taxpayer Compliance.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 12 Jan 2022 07:44 | ||||||||
| Last Modified: | 12 Jan 2022 07:44 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6804 |
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