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All Journal Jurnal Bestari Moneter : Jurnal Akuntansi dan Keuangan
Su'adah, Su'adah
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Arts Humanities Economics, Econometrics & Finance Social Sciences

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NILAI BUDAYA DI ERA MODERNISASI Su'adah, Su'adah
Jurnal Bestari No 12 (1992)
Publisher : Jurnal Bestari

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1303.417 KB)

Abstract

Indonesia termask negara yag memiliki suku bangsa yang sangat beragam, dengan beragamnya suku bangsa maka beragam pula budaya yang dimilikinya. Setiap suku bangsa mengembangkan budaya masing-masing sesuai dengan lingkungan alam dan sosial mereka. Variasi lingkungan yang beraneka ragam itu merupakan kekayaan kultural yang luar biasa, hal ini merupakan kebanggan dan modal yang besar terhadap kebudayaan nasional bangsa kita. Dalam suatu negara yang memiliki berbagai suku bangsa dan budaya tentu saja tidak terlepas dari berbagai masalah yang kompleks, oleh sebab itu setiap gerak dan langkah pembangunan selalu diarahkan bagaimana membawa bangsa ini menuju kehidupan yang sejiwa.
Potret Kepatuhan Perpajakan Wajib Pajak Profesi Notaris Su'adah, Su'adah; Faisol, Moh.
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 11, No 1 (2024): April 2024
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v11i1.20050

Abstract

The notary profession is one of the professions that has a low level of compliance, which is ± 39% other than lawyers and curators. This study aims to determine the tax compliance of taxpayers who work as notaries, "MDMKN notaries". The research method used case studies by conducting interviews with three informants. The data is analyzed by data reduction, data presentation, conclusion, and verification and enhanced by data validity testing. The results of this study stated that notaries "MDMKN" obey and comply with tax rules and pay taxes and arrears. The compliance aspects that have been fulfilled include (1) compliance in registering as a taxpayer; (2) compliance with timely deposit of Period Tax Returns and Annual Tax Returns; (3) never been penalized for non-compliance with paying taxes; and (4) never make payment of tax arrears (STP/SKP) before maturity. Fulfillment of these tax obligations is one form of responsibility that must be fulfilled as a taxpayer who works as a notary. The implication of this research is that taxpayer awareness and level of knowledge about taxation are large assets in fulfilling tax compliance, so it is important for DJP to pay attention and grow taxpayer awareness and their understanding from an early age and for all circles.
Co-Authors Moh. Faisol