Tinjauan Tingkat Kepatuhan Penyampaian Surat Pemberitahuan Tahunan Pajak Penghasilan Wajib Pajak Orang Pribadi Di Kantor Pelayanan Pajak Pratama

Oleh :
Denyantri Pradipta Ningtyas - F3409020 - Fak. Ekonomi dan Bisnis

The objectives of research are to find out the Level of Taxpayer’s Compliance with the Annual Notification, particularly in the Personal Taxpayer Income Tax in Surakarta Pratama Tax Service Office by comparing the SPT (Annual Notification) reporting data per subdistrict area of Surakarta with the type of works and to analyze the compliance level as well as to discuss about the problems frequently rising to get the solution to them. The procedure used in this research was to determine the research scope so that the sample was obtained to raise a problem. Then, a descriptive approach was used according to the situation and condition of Surakarta city through technique of collecting data including observation, interview, and documentary study. After the result of research is done, showed that the total mean level of compliance with annual notification reporting in Surakarta city in 2008, 2009, and 2010 was 49.7%, 54% and 31%, respectively. The highest compliance level occurred in Jebres Subdistrict over years. Then the conclusion of research was that the level of compliance with the Annual Notification of Personal Taxpayer Income Tax in Surakarta city was still below the government’s target, it was because of such factors as the Taxpayers’ less awareness of the importance of complying with taxing obligation. Therefore the recommendation and provide is: the Taxing officers should improve their human resource and service to the Taxpayers so that the taxpayers will not be reluctant to comply with their taxing obligation and the level of compliance with Annual Notification report will increase as the time progresses.