Analisis Kepatuhan Material Pelaporan Nilai Transaksi Pengalihan Hak atas Tanah dan/atau Bangunan di KPP Pratama Balige

SIRAIT, REIZA HANDAYATI (2022) Analisis Kepatuhan Material Pelaporan Nilai Transaksi Pengalihan Hak atas Tanah dan/atau Bangunan di KPP Pratama Balige. KTTA thesis, Politeknik Keuangan Negara STAN.

	Text (Cover) 01. Cover_Reiza Handayati Sirait_2301190472.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (86kB)
	Text (Abstrak) 02. Abstrak_Reiza Handayati Sirait_2301190472.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (89kB)
	Text (Daftar Isi) 03. Daftar Isi_ Reiza Handayati Sirait_2301190472.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (80kB)
	Text (BAB I) 05. Bab I_ Reiza Handayati Sirait_2301190472.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (265kB)
	Text (BAB II) 06. Bab II_Reiza Handayati Sirait_2301190472.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (138kB)
	Text (BAB III) 07. Bab III_Reiza Handayati Sirait_2301190472.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (308kB)
	Text (BAB IV) 08. Bab IV_Reiza Handayati Sirait_2301190472.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (90kB)
	Text (Daftar Pustaka) 09. Daftar Pustaka_Reiza Handayati Sirait_2301190472.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (121kB)

Abstract

Objek dari penelitian ini adalah kepatuhan material wajib pajak di KPP Pratama Balige, dengan tujuan penelitian untuk mengetahui kepatuhan wajib pajak dalam melaporkan nilai transaksi pengalihan hak atas tanah dan/atau bangunan di KPP Pratama Balige, faktor yang mempengaruhi kepatuhan wajib pajak dalam pelaporan nilai transaksi pengalihan hak atas tanah dan/atau bangunan, dan prosedur serta implementasinya jika berdasarkan penelitian terdapat tax gap karena perbedaan nilai pengalihan yang dilaporkan wajib pajak. Metode penelitian yang digunakan adalah metode deskriptif kualitatif berupa penelitian kepustakaan dan metode penelitian lapangan dengan wawancara serta studi dokumentasi. Secara umum, hasil penelitian menunjukkan masih rendahnya kepatuhan material wajib pajak dalam melaporkan nilai transaksi dalam pengalihan hak atas tanah dan/atau bangunan. Hal ini dipengaruhi oleh rendahnya kesadaran masyarakat akan pentingnya pajak, serta pengetahuan wajib pajak atas perpajakan. Secara keseluruhan KPP Pratama Balige sudah melakukan upaya-upaya dalam memaksimalkan penggalian potensi pajak dan meningkatkan kepatuhan wajib pajak. Namun masih terdapat hal-hal yang masih perlu dievaluasi dalam upaya penggalian potensi pajak yang lebih maksimal./ The object of this study is material compliance of taxpayers at KPP Pratama Balige, and this study aims to determine the compliance of taxpayers in reporting the transaction value of transfer of land and/or building rights at KPP Pratama Balige, to analyze factors that affect taxpayer compliance in reporting value of transfer transaction rights to land and/or building and to explain procedures and the implementation if based on research, there is a tax gap due to differences in the value of the transfer reported by the taxpayers. The research method used is descriptive qualitative method in the form of library research and field research methods with interview and documentation studies. In general, the results of the study show that the material compliance of taxpayers in reporting the value of transactions in the transfer of land and/or building rights is still low. This is influenced by the low taxpayers awarness of the importance of taxes, as well as knowledge of taxpayers on taxation. Overall, KPP Pratama Balige has made efforts to maximize tax potential and increase taxpayers compliance. However, there are still things that still need to be evaluated in an effort to maximize tax potential.

Actions (login required)

View Item