Kepuasan Wajib Pajak Terhadap Penyelesaian Sengketa Pajak Bumi Dan Bangunan Di Kantor Pelayanan Pajak (KPP) Pratama Boyolali

Oleh :
Alfian Noviandika Gafa - F3409003 - Fak. Ekonomi dan Bisnis

The objective of research is to find out the incidence of Land and Building Tax dispute, the legal attempts that the Taxpayer can take in tax dispute, how the tax dispute settlement is, and the Taxpayer’s satisfaction level to the tax dispute settlement in Boyolali Pratama Tax Service Office. This study was conducted by observation, that is, to research directly the object studied, interview with the Boyolali Pratama Tax Service Office, library study by studying the books/references relevant to the problem studied, and direct survey methods using questionnaire with 30 taxpayers as the sample. Based on the result conducted, the Boyolali Pratama Tax Service Office had given good service to the taxpayers, had explained the procedure of tax dispute settlement to the taxpayers, the Taxpayers could utilize the right of filing tax dispute settlement. However, the taxpayers had not been satisfied with the decision issued by the Tax Directorate General, and many Taxpayers compelled winning in tax trial in various ways not consistent with the regulation. The conclusion of this research was that the tax dispute occured because of dissent between the taxpayers and the fiscus, the attempts the taxpayers had taken included correction, redustion/removal, objection, appealing, lawsuit, and judicial review, as well as the taxpayers had understood the tax dispute settlement but had not been satisfied with the decision made. The writer recommended the Tax Directorate General to increase the number of employees so that the quality of output yield would be better, to include the taxing regulation into the explanation to the Taxpayer intended as the foundation to convince the taxpayers that the tax they paid was consistent with the calculation of Tax Directorate General and the Taxpayer should understand the consequence from the tax dispute filed to the tax trial. Keywords: Kepuasan Wajib Pajak, penyelesaian sengketa PBB, Kantor Pelayanan Pajak (KPP) Pratama Boyolali