Pelaksanaan Ekstensifikasi Wajib Pajak dan Intensifikasi Pajak: Upaya Peningkatan Penerimaan PPH Orang Pribadi pada KPP Pratama Duren Sawit

Authors

  • Maya Safira Dewi Bina Nusantara University
  • Yessi Oktavia Suwarno Bina Nusantara University

DOI:

https://doi.org/10.21512/bbr.v5i2.1183

Keywords:

taxpayer extensification, intensification tax, tax office

Abstract

The purpose of this study is to determine the expansion and intensification of the taxpayer and its effects on the revenue of Personal Income of Pratama Tax Office Duren Sawit Jakarta. Besides, this study aims to find out the obstacles that occur in the implementation of these activities. This study used qualitative method. Results of the research show that the expansion and intensification of taxpayer in Pratama Tax Office Duren Sawit, Jakarta, did not run optimally although the growth of the taxpayer and the tax revenues increased from 2010 to 2012. However, there was a slight decrease in tax revenues in 2012. Various efforts were made by Pratama Tax Office Duren Sawit Jakarta to maximize the implementation of the extensification and intensification of tax, such as socialization. To overcome problems occur in Pratama Tax Office Duren Sawit Jakarta, research’s suggestion is adding human resources if possible or optimization for effectiveness of the current resource to do outreach of taxpayers and expand cooperation with other parties.

Dimensions

Plum Analytics

Author Biographies

Maya Safira Dewi, Bina Nusantara University

Accounting Department

Yessi Oktavia Suwarno, Bina Nusantara University

Accounting Department

References

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Direktorat Jendral Pajak. (2007). Per-116/PJ/2007 Tentang Pelaksanaan Ekstensifikasi Wajib Pajak Orang Pribadi melalui Pendataan Objek Pajak Bumi Dan Bangunan

Direktorat Jendral Pajak. (2001). KEP-161/PJ/2001 Tentang Jangka Waktu Pendaftaran dan Pelaporan Kegiatan Usaha, Tata Cara Pendaftaran dan Penghapusam Nomor Pokok Wajib Pajak, Serta Pengukuhan dan Pencabutan Pengukuhan Pengusaha Kena Pajak.

Direktorat Jendral pajak. (2001). SE-06/PJ.9/2001 Tentang Tujuan Pelaksanaan Kegiatan Ekstensifikasi dan Intensifikasi Pajak.

Mardiasmo. (2009). Perpajakan (edisi revisi).Yogyakarta: ANDI.

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Published

2014-11-28
Abstract 1243  .
PDF downloaded 3381  .