Tinjauan Kepatuhan Wajib Pajak Pengusaha Tembakau di KPP Pratama Temanggung

RAMADHANI, RONA RAHMA AULIA (2022) Tinjauan Kepatuhan Wajib Pajak Pengusaha Tembakau di KPP Pratama Temanggung. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan meninjau tingkat kepatuhan kewajiban perpajakan Wajib Pajak Pengusaha Tembakau di daerah penghasil tembakau terbesar pertama di Indonesia yaitu Temanggung. Metode penelitian yang digunakan adalah penelitian lapangan yang terdiri atas wawancara dan pengumpulan data sekunder. Sumber data penelitian ini yaitu pegawai dan wajib pajak pengusaha tembakau terdaftar di KPP Pratama Temanggung. Pengolahan data sekunder dilakukan dengan menggunakan norma absolut skala lima. Hasil penelitian menunjukkan tingkat kepatuhan Wajib Pajak Pengusaha Tembakau di KPP Pratama Temanggung secara keseluruhan adalah baik. Pengetahuan dan kepatuhan Wajib Pajak Pengusaha Tembakau dipengaruhi positif dan signifikan terhadap pelayanan pegawai pajak. Semakin aktif pegawai memberikan pemahaman perpajakan dan melakukan pelayanan dengan maksimal kepada wajib pajak maka akan meningkatkan kepatuhan wajib pajak dan penerimaan pajak. / This study aims to review the level of tax compliance of tobacco entrepreneur taxpayers in the first largest tobacco-producing area in Indonesia, namely Temanggung. The research method used is field research which consists of interviews and secondary data collection. The data sources of this research are employees and taxpayers of registered tobacco entrepreneurs at KPP Pratama Temanggung. Secondary data processing is carried out using an absolute norm of a scale of five. The results showed that the level of compliance of Tobacco Entrepreneur Taxpayers at KPP Pratama Temanggung as a whole was good. Knowledge and compliance of Tobacco Entrepreneur Taxpayers is positively and significantly affected by the service of tax officials. The more active employees provide an understanding of taxation and provide maximum service to taxpayers, it will increase taxpayer compliance and tax revenue.

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