Implementasi Harmonisasi Peraturan Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Yogyakarta

Agnieyudha, Lintang Kusuma, Anisa Rachmawati, S.E., M.Acc. (2023) Implementasi Harmonisasi Peraturan Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Yogyakarta. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

This research investigates the impact of implementing harmonization of tax regulations on individual taxpayer compliance at the Yogyakarta Pratama Tax Service Office (2021-2023). It was found that there was a decrease in the number of timely SPT returns by individual taxpayers, employees and non-employees. The Employee category experienced an initial increase but decreased in the following year. Non-Employee Tax Returns have increased in recent years, but still need further attention. The total number of timely tax returns shows fluctuations, with a decrease in 2021 and an increase in 2022-2023. The study highlights the decline in tax revenues due to the COVID-19 pandemic in 2021 and the importance of effective communication, adequate facilities, and the attitude of tax officials to increase taxpayer compliance. A bureaucratic structure with clear SOPs is also the key to successful implementation of tax policies. The success of tax harmonization depends on proactive steps and cooperation between the government, tax agencies and taxpayers to achieve stability and economic growth in the Yogyakarta region.

Item Type: Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords: Implementation of Harmonization of Tax Regulations, Law no. 7 of 2021, Individual Taxpayer Compliance, Individual Taxpayer Reporting
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 27 Oct 2023 01:16
Last Modified: 27 Oct 2023 01:16
URI: http://eprints.uty.ac.id/id/eprint/14107

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