Tinjauan Atas Kepatuhan Perpajakan Wajib Pajak Orang Pribadi Sektor Usaha Kerajinan Gerabah Di Kapanewon Kasihan

Mustafa, Muhammad Dhuha (2022) Tinjauan Atas Kepatuhan Perpajakan Wajib Pajak Orang Pribadi Sektor Usaha Kerajinan Gerabah Di Kapanewon Kasihan. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Perkembangan kerajinan gerabah Kasongan yang bernilai jual tinggi menjadi potensi pertumbuhan ekonomi di Kabupaten Bantul. Sebesar 70% ekspor yang dilakukan oleh Provinsi DIY berasal dari Kabupaten Bantul. Dalam hal ini produk yang menyumbang ekspor tersebut salah satunya adalah industri kreatif gerabah Kasongan. Dengan melihat peluang dan potensi penerimaan pajak yang besar dari usaha industri gerabah Kasongan, maka penting dilakukan pengawasan kepatuhan wajib pajak orang pribadi sektor usaha kerajinan gerabah di Kapanewon Kasihan dalam memenuhi kewajiban pajaknya. Dalam penulisan Karya Tulis Tugas Akhir ini, penulis menggunakan metode pengumpulan data secara kualitatif untuk mengumpulkan data primer dan sekunder. Pengumpulan data melalui wawancara dilakukan penulis dengan mendatangi langsung tempat yang menjadi tujuan penelitian dan melakukan tanya jawab kepada responden terkait dengan data serta informasi sebagai objek permasalahan penelitian. Hasil penelitian menunjukan bahwa masih terdapat banyak Wajib Pajak orang pribadi sektor usaha kerajinan gerabah di Kapanewon Kasihan yang tidak mematuhi kewajiban perpajakannya./ The development of Kasongan pottery which is worthy of being sold has become a potential for economic growth in Bantul Regency. As much as 70% of exports made by the DIY Province came from Bantul Regency. In this case, one of the creative export products is the Kasongan pottery industry. With the opportunity and potential for large tax revenues from the Kasongan pottery industry, it is important to comply with individual tax compliance of the pottery business sector in Kapanewon in fulfilling its obligations. In writing this Final Project, the author uses qualitative data collection methods to collect primary and secondary data. Data collection through interviews was carried out by the author by going directly to the place that was the research objective and conducting questions and answers to respondents related to data and information as research objects. The results showed that many individual taxpayers in the pottery business sector in Kapanewon Kasihan did not comply with their tax obligations.

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