Ardiansyah, Ananda Ilham (2022) Tinjauan Kepatuhan Bendahara KPP Pratama Blora Atas Kewajiban Perpajakan Pajak Penghasilan Pasal 23. KTTA thesis, Politeknik Keuangan Negara STAN.
![[img]](http://eprints.pknstan.ac.id/style/images/fileicons/text.png) |
Text (Cover)
01. Cover_Ananda Ilham Ardiansyah_2301190447.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (64kB) |
|
Text (Abstrak)
02. Abstrak_Ananda Ilham Ardiansyah_2301190447.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (51kB) |
|
Text (Daftar Isi)
03. Daftar Isi_Ananda Ilham Ardiansyah_2301190447.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (73kB) |
|
Text (Bab I)
05. Bab I_Ananda Ilham Ardiansyah_2301190447.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (68kB) |
|
Text (Bab II)
06. Bab II_Ananda Ilham Ardiansyah_2301190447.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (191kB) |
|
Text (Bab III)
07. Bab III_Ananda Ilham Ardiansyah_2301190447.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (172kB) |
|
Text (Bab IV)
08. Bab IV_Ananda Ilham Ardiansyah_2301190447.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (45kB) |
|
Text (Daftar Pustaka)
09. Daftar Pustaka_Ananda Ilham Ardiansyah_2301190447.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (57kB) |
Abstract
Penelitian ini membahas mengenai pelaksanaan kewajiban perpajakan oleh Bendahara Kantor Pelayanan Pajak Pratama Blora berkaitan dengan Pajak Penghasilan Pasal 23. Tujuan dilakukannya penelitian ini adalah untuk mengetahui kepatuhan Bendahara KPP Pratama Blora atas kewajiban perpajakan PPh Pasal 23. Metode penelitian yang digunakan adalah metode kualitatif dengan beberapa metode terkait, sedangkan metode pengumpulan data yang digunakan adalah studi kepustakaan, dokumentasi, dan wawancara. Pemilihan objek penelitian adalah atas dasar Bendahara KPP Pratama Blora merupakan contoh atau role model bagi bendahara pemerintah lain yang berada di wilayah Kabupaten Blora dan Kabupaten Grobogan. Berdasarkan penelitian yang dilakukan, Peneliti menyimpulkan bahwa tingkat kepatuhan Bendahara KPP Pratama Blora atas pemenuhan kewajiban perpajakan PPh Pasal 23 tergolong sangat. Hal tersebut ditunjukan dari pemenuhan kewajiban yang sesuai dengan peraturan perundang-undangan terkait mulai dari pendaftaran, pemotongan, penyetoran hingga pelaporan pajak. Berdasarkan penelitian yang dilakukan, hanya terdapat sedikit kekurangan kecil yang terjadi selama pemenuhan kewajiban perpajakan terkait PPh Pasal 23 oleh Bendahara KPP Pratama Blora. / This study discusses the implementation of tax obligations by the Treasurer of the Pratama Blora Tax Office with regard to Income Tax Article 23. The purpose of this research is to determine the compliance of the Treasurer of KPP Pratama Blora with the tax obligations of Article 23 Income Tax. The research method used is a qualitative method with several methods. related, while the data collection methods used are literature study, documentation, and interviews. The selection of the research object is based on the Treasurer of the KPP Pratama Blora as an example or role model for other government treasurers in the Blora Regency and Grobogan Regency. Based on the research conducted, the researcher concludes that the level of compliance of the Treasurer of KPP Pratama Blora for fulfilling the tax obligations of Article 23 Income Tax is classified as very high. This is shown from the fulfillment of obligations in accordance with the relevant laws and regulations ranging from registration, withholding, depositing to tax reporting. Based on the research conducted, there are only a few minor deficiencies that occur during the fulfillment of tax obligations related to Article 23 Income Tax by the Treasurer of KPP Pratama Blora.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Obligations; Treasurer; Income Tax Article 23; Tax Rates; Time period, Kewajiban; Bendahara; PPh Pasal 23; Tarif Pajak; Jangka Waktu |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.2 Taxes dan Taxation PKN STAN Subject Area > Perpajakan |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 14 Apr 2023 03:13 |
| Last Modified: | 14 Apr 2023 03:13 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1361 |
Actions (login required)
 |
View Item |