Tinjauan Kepatuhan Penyetoran dan Pelaporan Pajak Penghasilan Pasal 23 oleh Perusahaan Batubara di KPP Madya Balikpapan

SITINJAK, JOEL PASKALIS (2022) Tinjauan Kepatuhan Penyetoran dan Pelaporan Pajak Penghasilan Pasal 23 oleh Perusahaan Batubara di KPP Madya Balikpapan. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

"Abstrak Penelitian ini dilakukan dengan tujuan untuk mengetahui tingkat kepatuhan Wajib Pajak dalam melaksanakan penyetoran dan pelaporan Pajak Penghasilan Pasal 23 oleh perusahaan batubara dalam periode dua tahun di Kantor Pelayanan Pajak Madya Balikpapan serta mengetahui kendala dan upaya yang diambil oleh Kantor Pelayanan Pajak Madya Balikpapan untuk meningkatkan kepatuhan Wajib Pajak tersebut. Metode yang digunakan dalam penelitian ini adalah metode studi kepustakaan, wawancara, dan dokumentasi. Metode studi kepustakaan dilakukan dengan mengambil referensi dari buku, jurnal, artikel, dan peraturan perundang-undangan. Metode wawancara dilakukan dengan mewawancarai Account Representative yang mengawasi perusahaan batubara di Kantor Pelayanan Pajak Madya Balikpapan. Metode dokumentasi dilakukan dengan melihat data terkait penyetoran dan pelaporan Pajak Penghasilan Pasal 23 oleh perusahaan batubara. Hasil penelitian menunjukkan tingkat kepatuhan penyetoran dan pelaporan Pajak Penghasilan Pasal 23 oleh perusahan batubara selama periode 2020 dan 2021 di Kantor Pelayanan Pajak Madya Balikpapan berada pada rentang 60% - 77%. Tingkat kepatuhan penyetoran dan pelaporan tersebut dipengaruhi beberapa faktor seperti kondisi cash flow dari Wajib Pajak dan pemahaman serta kesadaran Wajib Pajak atas kewajibannya. / This study was conducted with the aim of knowing the level of compliance of taxpayers in carrying out deposits and reporting of Income Tax Article 23 by coal companies within a two-year period at the Kantor Pelayanan Pajak Madya Balikpapan and knowing the obstacles and efforts taken by the Kantor Pelayanan Pajak Madya Balikpapan to improve the compliance of these taxpayers. The methods used in this study are literature study methods, interviews, and documentation. The literature study method is carried out by taking references from books, journals, articles, and laws and regulations. The interview method was carried out by interviewing an Account Representative who supervised a coal company at Kantor Pelayanan Pajak Madya Balikpapan. The documentation method is carried out by looking at data related to the deposit and reporting of Income Tax Article 23 by coal companies. The results showed that the level of compliance with the deposit and reporting of Article 23 Income Tax by coal companies during the period 2020 and 2021 at the Kantor Pelayanan Pajak Madya Balikpapan was in the range of 60% - 77%. The level of compliance with deposit and reporting is influenced by several factors, such as cash flow conditions from taxpayers and the understanding and awareness of taxpayers of their obligations.

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