Dampak Penerapan Pajak Penghasilan PP 46 Terhadap Perilaku Wajib Pajak (Studi Kasus Online Shop di Surabaya)

Tridjajakusuma, Jan Oky (2014) Dampak Penerapan Pajak Penghasilan PP 46 Terhadap Perilaku Wajib Pajak (Studi Kasus Online Shop di Surabaya). Undergraduate thesis, Universitas Katolik Darma Cendika Fakultas Ekonomi.

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This study was done because of the recent implementation of income tax, PP 46, by the government to aim taxpayer who has specific range of yearly gross income. That implementation was aimed to provide easiness in the term of tax calculation because taxpayer no longer needs a complete income statement. Despite the fact of the easiness, the change made bring different effects to taxpayers. The aims of this study are to gain knowledge on what are the effects of the implementation of PP 46 to taxpayers and how taxpayers handle their businesses later.Objects in this study are three online shops, which are Ignecia Shop, DD Store and JEN Shop, each one has its own characteristic. The methods used are books and field study, with the primary sources of data coming from field observation and direct interview with key person.Based on this study, Ignecia Shop and DD Store suffered more tax compared to when before PP 46 was implemented, but for JEN Shop they are benefited from it. From the results of the interview, it is known that Ignecia wanted to do merger with similar business industry with a goal to achieve upper range limit of PP 46 so that they can pay tax using Article 17’s fare. DD Store choose to add few business units to make up for the difference caused by PP 46, and along with time they hoped to be able to use Article 17’s fare again. Different with JEN Shop, where they only focus on how to improve their gross because with the implementation of PP 46, JEN Shop has been benefited in term of tax paid.

Item Type: Thesis (Undergraduate)
Thesis advisorRono, SoedjonoNUPN8906300020UNSPECIFIED
Uncontrolled Keywords: PP 46, article 17, online shop, taxpayers behavior, the effects of PP 46
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi > Prodi Akuntansi
Depositing User: Users 23 not found.
Date Deposited: 06 Jul 2020 11:06
Last Modified: 22 Apr 2022 04:23
URI: http://repositori.ukdc.ac.id/id/eprint/379

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