FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEPATUHAN PEMBAYARAN PAJAK

Purnomolastu, Norbertus (2012) FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEPATUHAN PEMBAYARAN PAJAK. Jurnal Bisnis Perspektif, 4 (1). pp. 66-89. ISSN 1979-4932

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Abstract

Tax is Indonesian country main source which should be increased in income. In order to increase the income in tax field, so the effort done by the government is by improving taxpayer obedience. The taxpayer obedience about tax payment needs to he improved continually, remembering the comparison ratio of tax income total and gross domestic product that is also called as tan ratio is still low. Indonesian Tax Ratio about 12% is still f a r from the hoped. The efforts for improving taxpayer obedience continue to be done by the government, i.e. through several ways. They are improving tax socialization by various kinds of campaign improving service toward taxpayer through prime service and law enforcement toward taxpayer through taxation sanctions. In this research, the writer expresses the socialization ,factor influences,law service and enforcement toward the obedience level of taxpayer payment. The obedience itself can characterize us formal i.e. the obedience in delivering reports and material obedience, it is the paid nominal amounts.

Item Type: Article
Uncontrolled Keywords: Obedience, Socialization, Service, Law Enforcement
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HG Finance
Divisions: Polytechnic > Diploma in Tax Accounting
Depositing User: Eko Setiawan 194014
Date Deposited: 11 Sep 2012 07:33
Last Modified: 25 Feb 2019 07:00
URI: http://repository.ubaya.ac.id/id/eprint/1094

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