ABSTRACT

Acnes Dessella, (2018). Analysis of Individual and Corporate Taxpayers Compliance Before and After the Tax Amnesty at KPP Pratama Banjarmasin. Advisor: Norlena, SE, MSA, Ak, CA

The purpose of this research is to analyze (1) the compliance of individual and corporate taxpayers before the implementation of Tax Amnesty at KPP Pratama Banjarmasin and (2) the compliance of individual and corporate taxpayers after the implementation of Tax Amnesty at KPP Pratama Banjarmasin.

 The object of this research is the individual taxpayers and corporate taxpayers listed in the Pratama Tax Service Office of Banjarmasin in 2014-2017.The type of data used in this research was quantitative data. The data source used in this research was secondary data.The technique of data analysis used descriptive analysis.

The results of this researchshowsthat the registration compliance of taxpayers after Tax Amnesty is not better than before the implementation of Tax Amnesty. The reporting compliance of an Annual Tax Return after Tax Amnesty is better than before Tax Amnesty. The tax payment compliance from taxpayers after the Tax Amnesty is better than before Tax Amnesty.

Keywords :Registration Compliance, Reporting Compliance, Tax Payment Compliance, Tax Amnesty, Taxpayers

ABSTRAKSI

Acnes Dessella, (2018). Analisis Kepatuhan Wajib Pajak Orang Pribadi dan Badan Sebelum dan Sesudah Pelaksanaan Tax Amnesty di KPP Pratama Banjarmasin. Pembimbing: Norlena, SE, MSA, Ak, CA

Tujuan penelitian ini adalah untuk menganalisis (1) kepatuhan Wajib Pajak Orang Pribadi dan Wajib Pajak Badan sebelum pelaksanaan Tax Amnesty di KPP Pratama Banjarmasin dan(2) kepatuhan Wajib Pajak Orang Pribadi dan Wajib Pajak Badan sesudah pelaksanaan Tax Amnesty di KPP Pratama Banjarmasin.

 Obyek penelitian ini adalah Wajib Pajak Orang Pribadi dan Wajib Pajak Badan yang terdaftar di KPP Pratama Banjarmasin tahun 2014-2017. Jenis data yang digunakan adalah data kuantitatif. Sumber data yang digunakan yaitu data sekunder. Teknik analisis data menggunakan analisis deskriptif.

            Hasil penelitian ini menunjukkan bahwa kepatuhan pendaftaran WP sesudah Tax Amnesty tidak lebih baik dibandingkan sebelum pelaksanaan Tax Amnesty. Kepatuhan WP dalam pelaporan SPT Tahunan sesudah pelaksanaan Tax Amnesty lebih baik dibandingkan sebelum pelaksanaan Tax Amnesty. Kepatuhan penyetoran dari WP sesudah pelaksanaan Tax Amnesty  lebih baik daripada sebelum pelaksanaan Tax Amnesty.  

Kata Kunci : Kepatuhan pendaftaran,Kepatuhan Pelaporan, Kepatuhan Penyetoran,Tax Amnesty,  Wajib Pajak