Afifah, Ulfah (2020) DAMPAK PENERAPAN PP NO. 23 TAHUN 2018 TENTANG PERUBAHAN TARIF PAJAK PENGHASILAN FINAL TERHADAP KEPATUHAN PAJAK (Studi Kasus Di PT Sunindo Tunas Makmur). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui bagaimana dampak penerapan Peraturan Pemerintah No. 23 Tahun 2018 terhadap kepatuhan pajak . Penelitian ini merupakan jenis penelitian studi kasus dengan pendekatan kualitatif deskriptif, yang di analisis dengan menggunakan metode analisis dengan model interaktif menurut Miles dan Huberman. Objek penelitian yang digunakan dalam penelitian ini adalah perusahaan yang memiliki peredaran bruto atau omset kurang dari Rp 4.800.000.000,- dalam setahun. Data yang digunakan dalam penelitian ini berupa data primer.Teknik pengumpulan data menggunakan metode dokumentasi dan wawancara secara mendalam dengan narasumber dari PT Sunindo Tunas Makmur Hasil penelitian menjelaskan bahwa dampak penerapan PP No. 23 Tahun 2018 terhadap kepatuhan pajak, PT Sunindo Tunas Makmur secara formal patuh namun secara material belum patuh. Kata Kunci : PP No. 23 Tahun 2018, Kepatuhan Pajak ABSTRACT This study aims to find out how the impact of the application of government regulation No. 23 of 2018 towards tax compliance. This reseach is a type of case study research with descriptive qualitative approach, wich is analysed using the analytical method with an interactive model according to Miles and Huberman. The research object used in this study is a company that has a gross turnover of less than 4,8 bilion rupiah in a year. The data used in this study are primary data. Data collection techniques used the method of documentation and in-dept interviews with speakers from PT Sunindo Tunas Makmur. The results of the study explained that the impact of the application of Government Regulation No. 23 of 2018 with respect to tax compliance, PT Sunindo Tunas Makmur is formally compliant but materially not yet. Keywords : Goverment Regulation No. 23 of 2018, Tax Compliance
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ulfah Afifah | ||||||||
| Date Deposited: | 02 Dec 2022 02:50 | ||||||||
| Last Modified: | 02 Dec 2022 02:50 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8975 |
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