CD-ROM
Evaluasi Efektivitas Tingkat Kepatuhan Wajib Pajak dalam Memenuhi Kewajiban Perpajakannya (Studi pada KPP Pratama Malang Utara) (CD + Cetak)
This study aims to evaluate the effectiveness of taxpayer compliance levels in fulfilling their tax obligations. The object of this research is KPP Pratama Malang Utara as an agency that secures state revenue from the tax sector. The data collection technique in this study was carried out by using the literature method, interviews, and observations, while data analysis in this study was carried out by collecting data, analyzing it, then explaining the findings related to the problems faced to draw conclusions and suggestions.
The results showed that the level of compliance of taxpayers in fulfilling their tax obligations related to tax payments and reporting of SPT at KPP Pratama Malang Utara, both showed an unstable condition. The effectiveness calculation is not able to prove that the effectiveness level of tax revenue and SPT reporting is increasing every year. This is due to the non-compliance and ignorance of Taxpayers in fulfilling their tax obligations.
Keywords: Taxpayer Compliance, Tax Obligations
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