Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Dwi Handoyo B41111160
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PERSEPSI WAJIB PAJAK DI KOTAMADYA PONTIANAK ATAS PERATURAN PEMERINTAH NO. 46 TAHUN 2013 B41111160, Dwi Handoyo
Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) Vol 4, No 2 (2015): Jurnal Mahasiswa Akuntansi
Publisher : Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was conducted to determine the perception of the taxpayer on Government Regulation No.46 that force since July 2013. The researchers used primary data in the form of questionnaires distributed to the respondents as a taxpayer who is an enterprenuer or owner of Micro, Small and Medium businesses in Pontianak City. Researchers used several indicators to measure the Perceptions of The Taxpayer, The Ease of Calculating Tax, The Socialization of The Tax and Sanctions of Taxation. The results showed that the taxpayer has a positive of government regulation No.46 which will encourage taxpayer to make a tax reporting. This indicates that the purpose of these regulations to provide ease of calculating taxes and increase income tax revenue of business can be achieved. Some things to note is the lack of socialization of the tax and the consistency of enactment of tax penalty. Direktorat Jendral Pajak (DJP) and KPP Pratama are expected to make this study as an input in improving service to the community. Keyword :       Taxpayer Perceptions, Socialization, Sanctions of Taxation, and Tax Reporting.
Co-Authors