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SURVEY PEMAHAMAN DAN KEPATUHAN WAJIB PAJAK UKM DI KOTA MALANG
| Detail | |
|---|---|
| Author | TRIANA MURTININGTYAS |
| ID | 202.710.184 |
| Published Date | 10-08-2011 |
Abstract
-Abstract the purpose of this study was to know the level of tax payer understanding and compliance especially small entrepreneur in Malang. The level of understanding thet need to be researched were the understanding of Tax payer about tax rule that consist of calculation, payment and reporting of income tax and SPT filling. As the level of compliance that needs to be researched were accuracy of income tax payment and insome tax reporting. The data was collected from 30 small entrepreneur in Malang, especially in kel Blimbing and Lowokwaru. The determination of small entrepreneur were: 1) Stay in kel Blimbing and Lowokwaru, 2) gross income < Rp 600.000.000,-/year, 3) They have NPWP. This research used purpose sampling that is sample was taken certain determination. The result indicates that small entrepreneur was understanding in calculation, payment and reporting income tax, but for the completed of SPT, they didn't understanding well. For the level of compliance, the result showed that payer obey in payment and reporting income tax. Keywords: Understanding, tax Rule, Compliance, Income Tax, SPT.