Evaluasi Ketidakpatuhan Pembayaran Pajak Daerah oleh Wajib Pajak pada Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah Kabupaten Sukoharjo

Oleh :
Nurina Alim Pratiwi - F3408062 - Fak. Ekonomi dan Bisnis

The purpose of this research is to evaluating adherence to the local tax payments in DPPKAD Sukoharjo District. In this research contains about non payment of local taxes in Sukoharjo. In the research can be known about the form of disobedience, the factor that causes, consequences, and solutions for non-compliance. In an effort to achieve the target of research, the researcher conducted interviews with officer in DPPKAD Sukoharjo. Data collection techniques using literature and documents from the location of the research. By conducting the research, obtained by the taxpayer is delinquent as a form of non-payment of local taxes. The most fundamental cause is the taxpayer's level of consciousness that is still low on the importance of local taxes, the lack of official tax collectors and the absence of socialization counseling to taxpayers. The author provides recommendations to give awards or prizes for the orderly taxpayers pay local taxes owed, adding officers and tax collectors providing information about the obligation to pay their tax owed. Expactation of this research provides input for consideration and for non-compliance DPPKAD local tax payments can be overcome so that it will increase reception at DPPKAD Sukoharjo. Keyword: tax, adherence to the local tax payments, DPPKAD Sukoharjo.