Evaluasi tingkat kepatuhan pelaporan SPT tahunan pajak penghasilan tahun 2008-2010 di KPP Pratama Karanganyar

Oleh :
Dyah Ayu Puspaningtyas - F3409026 - Fak. Ekonomi dan Bisnis

The purpose of this final project is to obtain a greater depth and understanding on how to improve taxpayer compliance and reporting compliance rate of Income Tax SPT. the higher the level of compliance, state revenues will be higher, because it is a source of state income taxes to finance state spending. The method used is a case study, namely taking a particular object to be analyzed in depth by focusing on a problem. The data used are primary and secondary data. Primary data was collected through direct interviews with the KPP Pratama Karanganyar in this case the head of the ministry, the ministry, the general manager and the staff / employees, while the secondary data obtained from books or other books that have anything to do with the subject of the task set end. The results can be concluded that the level of reporting compliance in Annual Income Tax Return SPT KPP Pratama Karanganyar already exceeded the targets set by the Directorate General of Taxes. Suggestions can be submitted writers, should KPP Pratama Karanganyar improve its performance in providing counseling and provide maximum service to taxpayers, so that taxpayers do not have difficulty in meeting tax obligations such as filling and report the SPT. Thereby increasing the level of reporting compliance in Annual Income Tax Return SPT KPP Pratama Karanganyar