KENDALA POTENSIAL YANG DIHADAPI WAJIB PAJAK DALAM PENYUSUNAN LAPORAN SPT TAHUNAN (Survey Pada Beberapa Wajib Pajak Orang Pribadi di KPP Pratama Malang Selatan)

Linda Eka Diana

Abstract


This study is descriptive case study to First Tax Serving Departmen of South Malang, by title: Potential Constraints which be faced by Taxer Duties to arrange annual SPT statement
The goal of this study is to know potential constraint which be face by Taxer Duties to arrange annual SPT statement and to solve in order to decrease constraints.
This study use descriptive statistical of analysis tool, by being do valuing to answer and reponse and conception of quiestionarre that be give to taxer duties (private personal) concerning constraint which be faced during arranggement of annual SPT statement.
Based on the analysis result may be known that among four variable which be used as culture, infrastructure, taxer duties individual and managerial variable which be potential constraint is infrastructure and culture variable, with prosentase calculation ≥50%.
Base on the analysis result may be concluded that taxer duties (personal private) during arrangement of annual SPT statement have potensial constraints in lot of documents which have to be attached along with less knowledge of tax regulation in calculation side, filling or calculation filling from manual system to electronic system (online). This circumstance make taxer duties difficult, because taxer duties side have to study again to know filling regulation electornically (online)
Based on the conclusion above, writer may give suggestion to less constraint of infrastrucure variable which from Tax Serving department carry out socialization largely to taxer duties both big and small taxer duties. In order SPT based on computer basic reliazed, the taxer duties have to have time to learn.

Keywords


Wajib Pajak; Kendala Potensial