Amin, Muh Armin (2022) Tinjauan Proses Bisnis Serta Kepatuhan Kewajiban Pajak Atas Usaha Top-Up Mobile Games di Media Sosial. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian ini bertujuan untuk mengetahui proses bisnis usaha top up mobile games yang banyak beredar di media sosial serta mengidentifikasi tingkat kepatuhan dan ketidakpatuhan pelaksanaan kewajiban perpajakan serta motif yang menjadi dasar perlakuannya. Teori yang digunakan dalam penelitian ini adalah teori moral pajak, teori kepatuhan pajak serta faktor yang memengaruhi kepatuhan wajib pajak. Objek dalam penelitian ini merupakan pelaku usaha top up mobile games yang mempunyai usaha di media sosial Instagram. Jumlah objek yang digunakan pada penelitian ini sebanyak empat pelaku usaha. Pengumpulan data dilakukan dengan metode wawancara, observasi dan dokumentasi secara langsung. Hasil penelitian menunjukkan bahwa dalam menjalankan usaha nya, para pelaku usaha bertindak sebagai pemasok atau sebagai penjual kembali dan terdapat beberapa proses yang dijalankan yaitu, proses pemenuhan stok item, proses pemasaran, proses penjualan, dan proses pengiriman ke pembeli. Terkait tingkat kepatuhan perpajakan para pelaku usaha masih rendah yang ditandai dengan hanya satu dari empat informan yang telah melaksanakan seluruh kewajiban perpajakannya, rendahnya pemahaman pelaku usaha mengenai aspek perpajakan menjadi penyebab utama ketidakpatuhan terhadap segala ketentuan perpajakan./ This study aims to determine the business process of top-up mobile games that are widely circulated on social media and to identify the level of compliance and noncompliance in the implementation of tax obligations and the motives that form the basis of treatment. The theory used in this research is tax moral theory, tax compliance theory and the factors that influence taxpayer compliance. The object in this study is a mobile game top up business actor who has a business on Instagram social media. The number of objects used in this study were four business actors. Data collection was done by direct interview, observation and documentation methods. The results of the study indicate that in running their business, business actors act as suppliers or as resellers and there are several processes that are carried out, namely, the process of fulfilling stock items, the marketing process, the sales process, and the delivery process to the buyer. Regarding the level of tax compliance of business actors is still low, which is indicated by only one out of four informants who have carried out all their tax obligations, the low understanding of business actors regarding taxation aspects is the main cause of non-compliance with all tax provisions. Keywords: mobile games, top up business, tax compliance, understanding of taxation aspects.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | mobile games, usaha top up, kepatuhan pajak, pemahaman aspek perpajakan, mobile games, top up business, tax compliance, understanding of taxation aspects |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.24 Income Taxes PKN STAN Subject Area > Pajak Penghasilan (PPh) |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 29 Mar 2023 07:53 |
| Last Modified: | 29 Mar 2023 07:53 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1281 |
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