Respon Wajib Pajak Terhadap PMK NO.91 Tahub 2015 di Kantor Pelayanan Pajak Pratama Genteng Surabaya

Christanti, Ellen (2016) Respon Wajib Pajak Terhadap PMK NO.91 Tahub 2015 di Kantor Pelayanan Pajak Pratama Genteng Surabaya. Undergraduate thesis, Universitas Katolik Darma Cendika Fakultas Ekonomi.

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Official URL: http://repositori.ukdc.ac.id/

Abstract

Minister of Finance Regulation No. 91 of 2015 on the reduction or elimination of administrative penalties for the late submission of the notification, the rectification notice, and late payment or tax payment. Regulation of the Finance Minister of the Republic of Indonesia Number 91 / PMK.03 / 2015 refers to the following parties, namely the group of individuals or entities that have not been registered as a taxpayer, taxpayer groups registered yet never submit the Notice (SPT), as well as Taxpayers registered group that has SPT, but not according to the actual conditions. Based on their tax policies, the writers had wanted to know the response from the taxpayer to the implementation of PMK No. 91 2015. This study used a descriptive qualitative research method by collecting existing data. After collecting all the necessary data and then draw a conclusion based on an analysis that will be performed in this study, particularly on the response from the taxpayer and the taxpayer Personal against PMK No. 91 in 2015. For data collection using field studies and literature studies. Based on the results of research conducted, the conclusion that can be drawn by the author, is a response to the PMK No. Taxpayers 91 2015 is agreed. PMK No. 91 2015 may be a policy that could be a reference to raise state revenues. PMK Policy No. 91 of 2015 has always received a positive response from those who carry out or knows it. PMK No. 91 2015 was a successful taxation policy from the side of the taxpayer and the tax authorities (tax officials).

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Thesis (Undergraduate)

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