Perbandingan Antara Tingkat Kepatuhan Pembayaran Pajak Penghasilan Pasal 25 Orang Pribadi Dan Badan Serta Pengaruhnya Terhadap Penerimaan Pajak Di Kantor Pelayanan Pajak Pratama Surakarta

Oleh :
Caritas Kenia Riana - F3409017 - Fak. Ekonomi dan Bisnis

The purposes of this research is to analyze and compare between the levels of payment compliance of income tax article 25 for individual taxpayers and corporate taxpayers and the effects on tax revenue in KPP Pratama Surakarta. The step of this research used interview method with one of employee at Data Processing and Information Section in KPP Pratama Surakarta and also processing other primary and secondary data from KPP Pratama Surakarta. The result of this research shows the levels of payment compliance of income tax article 25 for individual taxpayers and corporate taxpayers is fluctuates every month. The compliance level average of income tax article 25 payment for individual taxpayers in 2010 is 69,27% and 2011 is 86,91%. Meanwhile for corporate taxpayers in 2010 is 88,65% and 2011 is 89,55%. The income tax article 25 revenue contributes about 3% for individual taxpayers and about 3-6% for corporate taxpayers of total tax revenue each year. The conclusion of this research is the levels of payment compliance of income tax article 25 for corporate taxpayers is higher and more contributing than individual taxpayers. Based on the result of research, the researcher give some suggestion to do some supervision at payment compliance of income tax article 25 for taxpayers and improve the services from the tax authorities.