ANALISIS PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK BADAN DALAM MENYAMPAIKAN SPT TAHUNAN TERHADAP JUMLAH PENERIMAAN PPH BADAN DI KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG ILIR BARAT
Daftar Isi:
- The objectives of this research are 1) to know the level of compliance of WP Badan in submitting their annual SPT in Pratama Tax Service office in Palembang Ilir Baral during period of years 2003-2007; and 2) to know the influence of compliance level of WP Badan toward the amount of receipt of PPh Badan in Pratama Tax Service Office in Palembang Ilir Barat. The result of the research showed that the level of compliance of WP Badan in submitting their annual SPT in Pratama Tax Servic:e oflice in Palembang Ilir Baral during period of years 2003-2007 was very low. lt was around 48,16% lo 52, 72%. On the other hand, it didn't give significant influenc:e to the amount of receipt of PPh Badan. It was proven by the tabulating, analysis which showed the deve[opment trend during period of years 2003-2007. The development trend in 2005 and 2006 had a straight comparison and it was a reserve comparison in 2004 and 2007. Based on the analysis, the writer suggests that the tax officers must be more active in investigating the tax, especially the annual SPT, in order lo know the right material of annual SPT submitted by the WP Badan so it can minimize the tax dishonest. On the other hand, Pratama Tax Service Office in Palembang Ilir Baral must reform the administration to simplify the procedures in paying tax and do more tax counseling or socialize it to the communities about the importance of paying tax.