Studi Kualitatif: Kinerja Penerimaan Pajak (Perspektif Konsultan Pajak di Kota Palembang)

Syilfani, Nita (2021) Studi Kualitatif: Kinerja Penerimaan Pajak (Perspektif Konsultan Pajak di Kota Palembang). Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine the performance of tax revenue hasn’t been optimal and the efforts that can be made from the perspective of a Tax Consultant. This study uses an approach to obtain in-depth data related to tax revenues that have not been optimal and the efforts made from the perspective of Tax Consultants. The data collection technique was done by interview. Data analysis is used to access data so that data is easy to find and can be said. The results show that the cause of tax revenue isn’t optimal because the potential for taxes hasn’t been explored, there are still many Indonesian people who don’t have a NPWP, there is no awareness and understanding of taxpayers to pay, as well as an economic downturn. Efforts are made from the Tax Consultant, are socializing about taxation in a friendly manner without causing fear to Taxpayers, the Tax Consultant also educates taxpayers to report actual income, refuses taxpayers to commit fraud, and reminds taxpayers to use the services of a tax consultant who is officially registered. Keywords: Tax Revenue Performance, Tax Consultant

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