ANALISIS TINGKAT PEMAHAMAN DAN KEPATUHAN DALAM MELAKSANAKAN KEWAJIBAN PERPAJAKAN PPH FINAL ATAS PP NO. 46 TAHUN 2013 PADA WAJIB PAJAK UKM DI PUSAT GROSIR TANAH ABANG JAKARTA PUSAT

Fauziah, Tantri (2014) ANALISIS TINGKAT PEMAHAMAN DAN KEPATUHAN DALAM MELAKSANAKAN KEWAJIBAN PERPAJAKAN PPH FINAL ATAS PP NO. 46 TAHUN 2013 PADA WAJIB PAJAK UKM DI PUSAT GROSIR TANAH ABANG JAKARTA PUSAT. D3 thesis, Universitas Negeri Jakarta.

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Abstract

TANTRI FAUZIAH. 2011. 8323118266. Analisis Tingkat Pemahaman dan Kepatuhan Dalam Melaksanakan Kewajiban Perpajakan PPh Final Atas PP No. 46 Tahun 2013 Pada Wajib Pajak UKM Di Pusat Grosir Tanah Abang Jakarta Pusat. Program Studi DIII Akuntansi. Jurusan Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta. This paper aims to determine the level of understanding and compliance by tax payers SMEs in Tanah Abang Grocery Center, Central Jakarta, in the discharge of the obligation of taxation PPh Final based on PP No. 46 by 2013. Method of determination of the sample used is purposive sampling with a respondent research as many as 30 people, private people tax payers (WPOP) who have a business of textiles. The Data collected by using questionnaire and interview techniques. Data analysis techniques used are descriptive statistical analysis techniques, namely with classifying all the answers of the respondents on five criteria. For understanding the Criteria consist of Very Understand (KSP), the Criteria are Understand (KP) , the Criteria are Quite Understand (KCP), the Criteria are Less Understand (KKP), and the Criteria are not Understand (KTP). And for compliance that consists of a Very Compliance Criteria (KSP), the Criteria are Compliance (KP) , the criteria are Quite Compliance (KCP), the Criteria are Less Compliance (KKP), and the Criteria are not Compliance (KTP). From the results of the research can be known that tax obligations on WPOP understanding based on Government Regulation No. 46 2013 included in the criteria are quite understand and WPOP in carrying out compliance obligations taxation based on Government Regulation No. 46 2013 included in the criteria are compliance.

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