ANALISIS KEPATUHAN WAJIB PAJAK ORANG PRIBADI SEBELUM DAN SESUDAH PP NO 23 TAHUN 2018 DI WILAYAH KPP PRATAMA ILIR TIMUR

Morisca, Mella (2019) ANALISIS KEPATUHAN WAJIB PAJAK ORANG PRIBADI SEBELUM DAN SESUDAH PP NO 23 TAHUN 2018 DI WILAYAH KPP PRATAMA ILIR TIMUR. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine whether there are differences in the level of compliance of individual taxpayers before and after PP No. 23 of 2018 in the area of East Ilir KPP. The population of this research is the UMKM taxpayers who are registered at KPP Pratama Ilir Timur, the sampling using the purposive sampling method with the sampling criteria are the taxpayers of UMKM individuals who submit SPT. The data analysis technique uses the taxpayer compliance ratio in 2017-2018. Statistical tests used paired sample t-test. From the analysis of research data it is known that the number of compliance of WPOP UMKM who submit Annual Tax Return on time has decreased from 2017 by 72.89% while in 2018 it was 72.27%. The number of WPOP MSME compliance that did not deliver on time showed a decrease in SPT from 2017 of 1.68% while in 2018 it was 1.20%. The number of WPOP MSME compliance that did not submit SPT increased from 2017 by 25.43% while in 2018 it was 26.52%. Paired Sample t-Test, Sig (0.081> 0.05), so the hypothesis is rejected. The conclusion is that there is no difference in the level of compliance of individual taxpayers before and after PP No. 23 of 2018 in the area of KPP Pratama Ilir Timur. Keywords: Compliance Tax Submission, PP No 23 2018

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