Tingkat kepatuhan wajib pajak orang pribadi terhadap penyampaian surat pemberitahuan tahunan pada kantor pelayanan Pajak Pratama Surakarta periode tahun 2007-2010

Oleh :
Ita Puji Lestari - F3408054 - Fak. Ekonomi dan Bisnis

The purpose of this study was to determine the level of individual taxpayer compliance of the annual and to determine the cause of the increase/ decrease in individual taxpayer compliance of the annual at the Kantor Pelayanan Pajak Pratama Surakarta during the years 2007-2010. Author in conducting research using interviews to parties who are competent in that field as well as collecting documents or data relevant to the topic throughout. Results from studies that the author has done, the level of compliance at the Kantor Pelayanan Pajak Pratama Surakarta from years 2007-2010 continues to increase, which in 2007 amounting to 56,70%, amounting to 59,55% in 2008, the year 2009 amounting to 59,62% and the year 2010 amounting to 62,02%. The cause of the increase of compliance individual taxpayer is generally the year 2007-2010 due to new policies such as the Sunset Policy, Mobile Tax Unit. In conclusion the level of individual taxpayer compliance of the annual is quite adherent (50%-70%) from 2007 until 2010. Based on the result of research, the author recommends that the Kantor Pelayanan Pajak Pratama Surakarta, among others: improvement of tax administration, improvement of services, and counseling in a systematic and continuous, so the individual taxpayer compliance in the filing can be increased again.