ANALISIS KEPATUHAN WAJIB PAJAK ATAS PEMBAYARAN DAN PELAPORAN PAJAK RESTORAN DI KOTA MADIUN TAHUN 2021-2023

Hapsari, Mareta Putri (2024) ANALISIS KEPATUHAN WAJIB PAJAK ATAS PEMBAYARAN DAN PELAPORAN PAJAK RESTORAN DI KOTA MADIUN TAHUN 2021-2023. D3 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to determine the taxpayer rate in paying and report restaurant taxes in Madiun City in 2021-2023. This research uses a qualitative descriptive method. Data were obtained through interviews and documentation. The results of this study show that : (1) The compliance level of restaurant taxpayers in Madiun City in 2021 namely 44,97% (not obedient), in 2022 namely 36,56% (not obedient), in 2023 namely 53,11% (fairly obedient). (2) The implementation of tax obligations on the payment and reporting of the restaurant taxes is not in accordance with tax regulations. (3) Effect of influence taxpayer compliane in paying and reporting taxes, namely restaurant tax for catering businesses not receiving income regularly, lack of understanding regarding how to pay and report restaurant tax, restaurants that are not ncluded in the tax object are recorded as restaurant taxpayers, there are indications of fraud taxpayers do this by manipulating tax revenue recapitulation data, and restaurants are reluctant to resign as taxpayers when the place they manage is closed.

Item Type:	Thesis/Skripsi/Tugas Akhir (D3)
Kata Kunci:	Taxpayer Compliance; Payment and Reporting; Restaurant Tax
Subjects:	A Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Diploma Manajemen Pajak
Depositing User:	HAPSARI PUTRI MARETA
Date Deposited:	16 Aug 2024 03:33
Last Modified:	16 Aug 2024 03:33
URI:	http://eprint.unipma.ac.id/id/eprint/1596

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