Evaluasi tingkat penyampaian laporan SPT Tahunan Wajib Pajak Badan dari tahun 2008-2010 di wilayah kerja kantor pelayanan penyuluhan dan konsultasi perpajakan (KP2KP) Wonogiri

Oleh :
Fani Putri Astuti - F3408045 - Fak. Ekonomi dan Bisnis

State income tax is the most potential income. There fore the government seeks to maximize income from the sector tax to pay for the development of the State. One indicator of success is the taxation of State ownership NPWP, because by NPWP the government can know potential tax.The amount of State income tax can be know from the SuratPemberitahuan (SPT) which is a duty from the ownership of NPWP. Due to the mentioned, the writer do the research about SPT reportation especially Office Tax in Kantor Pelayanan Penyuluhan dan Konsultasi Perpajakan (KP2KP) Wonogiri work sector to know the potential tax and the obstacles. Research was conducted with the method of interview and literature studies.According to the research carried out can be known that the amount of office which become tax obligated in 2008 are 652, moreover office who report the amount of tax in 2008 are 434. So, it can be concluded that the level percentage tax obligated which report SPT are about 66%.in 2009 are 1.320, moreover office who report the amount of tax in 2009 are 517. So, it can be concluded that the level percentage tax obligated which report SPT are about 39%. in 2010 are 1.439, moreover office who report the amount of tax in 2010are 600. So, it can be concluded that the level percentage tax obligated which report SPT are about 41%.Poor reporting of SPT is caused by several things, among others the self confidence of the tax obligated to fulfill their duty, broad coverage of KP2KP Wonogiri that does not offset with the adequate number of personnel.Based on this report, the writer suggest to KP2KP Wonogiri to maximize the dissemination and further addition of tax service in remote area to maximize the potential of the existing tax. Keyword :Disipline Degree on Office SPT Annual Reportation,KP2KP Wonogiri