Agnieyudha, Lintang Kusuma, Anisa Rachmawati, S.E., M.Acc. (2023) Implementasi Harmonisasi Peraturan Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Yogyakarta. ["eprint_fieldopt_thesis_type_tugasakhir" not defined] 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 (["eprint_fieldopt_thesis_type_tugasakhir" not defined]) |
|---|---|
| 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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