CD Skripsi

Analisis Kepatuhan Bendahara Pemerintah dalam Aspek Perpajakan (Studi Kasus Pada Pemerintah Kabupaten Siak)

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Treasurers play an important role in the implementation of national development because it hold a strategic role assisting the Directorate General of Taxes to meet the tax revenue target. 7,5%-15% of the implementation of state budget is a potential tax that can be expected to contribute to state revenues. In reality, however tax revenues from central government expenditure are in the range of 8% - 9% while tax revenue from the expenditure of regional and village government are in the range 2,6% - 3,6%. This is allegedly due to the low compliance of the treasure with regards to taxation aspects.
This study aims (1) to analyze the level of compliance of the treasurers in tax payment, (2) to analyze the level of compliance of the treasurers in submiting SPT reporting, (3) to identify the factors that affect the treasurers compliance in taxation aspects.
This study used a mixed/combination method with explanatory sequential mixed methods. Explanatory sequential mixed methods is one of the strategies in mixed/combination method that involves two phase research project in which researchers gather quantitive data in the first phase, analyze results, and then use the results to plan the second phase (the qualitative phase).
The finding of this study indicate that the level of compliance of the treasurers in tax payment was only 65,63%. While the level of compliance of treasurer in submiting SPT reporting was 0%. The results of this study indicate that the tax compliance level of treasurers of Siak Regency is still low. It can be caused by the lack of understanding of treasurers on tax regulation, the taxation sunction are not applied, tax administration systems that is still difficult for treasures, weak of internal control and lack of supervision from the leaders.

Keywords : compliance tax, state treasurers, the aspect of taxation

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 219 (0031)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2019

Deskripsi Fisik

xii, 195 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 219 (0031)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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