PENGARUH KETERLAMBATAN WAJIB PAJAK MELAPORKAN SPT TAHUNAN TERHADAP PENERIMAAN PAJAK PENGHASILAN DI KPP PRATAMA KENDARI PADA TAHUN 2016-2018

Inggit Dwi Priliya, Nur Hidayati, M. Cholid Mawardi

Abstract


ABSTRACT

The purpose of this study is to find out how important the annual tax return report is on income tax receipts. To find out the effect of the taxpayer's delay in reporting the Annual Tax Return on income tax receipts.

By using a sample of individual taxpayers registered at the Pratama Tax Service Office Kendari and the period of the study year from 2016-2018. The results of the research show that there are no influences and some influence. In this study, there were also taxpayers whose parents did not understand well in filling out the SPT, so there were still taxpayers who were late in reporting their Annual SPT.

Keywords: annual reporting, tax returns and income tax receipts.

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