ANALISIS PERBEDAAN WAJIB PAJAK PATUH DAN WAJIB PAJAK TIDAK
PATUH TENTANG PENGETAHUAN PERPAJAKAN DAN PERSEPSI
PELAYANAN PETUGAS PAJAK DI UNIT PELAKSANA TEKNIS
DINAS PENDAPATAN PROVINSI JAWA TIMUR LAMONGAN
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Institusion
Universitas Pembangunan Nasional Veteran Jawa Timur
Author
Putri Defi, Febrianti
Subject
HF5601 Accounting
Datestamp
2011-10-24 06:12:50
Abstract :
One type of local tax which is currently holding a very large role in achieving acceptance of the PAD (Regional Income) derived from the sector, motor vehicle tax. With the enactment of Law No.28 of 2009 on Local Taxes and Levies, the authority of provincial tax types. Communities not yet fully know the contents of the legislation is due to the incomplete dissemination of laws and regulations issued by the government, while tax officials relating only to run its authority according to regulations set forth. This causes the inequality of outlook which resulted in disruption of the technical implementation in the field in compliance with the principle of justice as well as related services that are very important for the formation of taxpayer compliance pay motor vehicle tax. Therefore this research was made in order to determine and analyze the differences abiding tax payers and tax payers are not abiding about the taxation of knowledge and perception of service tax officer in the Technical Implementation Unit of the East Java Provincial Revenue Office Lamongan. This research was conducted by questionnaire directly on the object of research is taxpayer motorcycles registered from 2007 to 2009 as many as 6094 the taxpayer. These characteristics are grouped two criteria sample, the first group of samples abiding taxpayers are marked with the letter sign bermotornya vehicle no administrative penalties / fines. The second group is a sample group of taxpayers who do not obey the letter sign bermotornya vehicle contained administrative penalties / fines. The data analysis technique used is the technique of quantitative analysis by t-test method. The results of this study proved there was a significant difference between abiding taxpayers and non-compliant taxpayers about tax knowledge and perception of service tax officer in the Technical Implementation Unit of the East Java Provincial Revenue Office Lamongan
One type of local tax which is currently holding a very large role in achieving acceptance of the PAD (Regional Income) derived from the sector, motor vehicle tax. With the enactment of Law No.28 of 2009 on Local Taxes and Levies, the authority of provincial tax types. Communities not yet fully know the contents of the legislation is due to the incomplete dissemination of laws and regulations issued by the government, while tax officials relating only to run its authority according to regulations set forth. This causes the inequality of outlook which resulted in disruption of the technical implementation in the field in compliance with the principle of justice as well as related services that are very important for the formation of taxpayer compliance pay motor vehicle tax. Therefore this research was made in order to determine and analyze the differences abiding tax payers and tax payers are not abiding about the taxation of knowledge and perception of service tax officer in the Technical Implementation Unit of the East Java Provincial Revenue Office Lamongan. This research was conducted by questionnaire directly on the object of research is taxpayer motorcycles registered from 2007 to 2009 as many as 6094 the taxpayer. These characteristics are grouped two criteria sample, the first group of samples abiding taxpayers are marked with the letter sign bermotornya vehicle no administrative penalties / fines. The second group is a sample group of taxpayers who do not obey the letter sign bermotornya vehicle contained administrative penalties / fines. The data analysis technique used is the technique of quantitative analysis by t-test method. The results of this study proved there was a significant difference between abiding taxpayers and non-compliant taxpayers about tax knowledge and perception of service tax officer in the Technical Implementation Unit of the East Java Provincial Revenue Office Lamongan
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