ANALISIS SANKSI PERPAJAKAN TERHADAP PERILAKU KETIDAKPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP SURABAYA KARANGPILANG

Murti, Dea Ayu Rahma (2019) ANALISIS SANKSI PERPAJAKAN TERHADAP PERILAKU KETIDAKPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP SURABAYA KARANGPILANG. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.

Text SKRIPSI DEA AYU RAHMA MURTI.pdf Download (2MB)

Abstract

The government has established tax sanctions for those who violate compliance with the general provisions and Taxation Procedures Act. But there are still many WPOP who do not know of tax sanctions. Because of such ignorance resulted in non-compliance with tax obligations. The study aims to analyse administrative sanction and criminal sanctions are given against the behavior of taxpayer personal taxpayers. The research approach used in this thesis is a qualitative, descriptive approach aimed at viewing the behavioral analysis of the person paying and reporting on the individual taxpayers against administrative sanctions and criminal sanctions. The data collection methods used are participatory observation, interviews and documentation. The technique used to analyze data is the triangulation of the source, technique and timing. The results of the study can be concluded that the private person's taxpayer behavior is more likely to administration sanctions in the form of interest fines. The time and annual SPT administration sanctions from 2016-2018 have decreased and increased. One of the causes of administrative sanctions is increased, there is no good intention of taxpayers when not responding to the appeal or reprimand letter from KPP Pratama.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	taxation sanctions, taxpayer disobedience
Subjects:	Accounting > Tax Accounting > Tax
Divisions:	Faculty of Engineering > Bachelor of Informations Technology
Depositing User:	Perpus Ubhara Surabaya
Date Deposited:	01 Sep 2020 04:45
Last Modified:	01 Sep 2020 04:45
URI:	http://eprints.ubhara.ac.id/id/eprint/563

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