Text

KEPATUHAN WAJIB PAJAK DALAM PELAPORAN SPT TAHUNAN DI KPP PRATAMA PALEMBANG ILIR TIMUR

---

Penilaian

---

This study aims to analyze the factors influencing taxpayer compliance in Annual Tax Return (SPT Tahunan) reporting at KPP Pratama Palembang Ilir Timur and evaluate the effectiveness of efforts to improve compliance. This research employs a qualitative approach with a descriptive method, referring to Ajzen’s Theory of Planned Behavior (TPB), which includes three key factors: attitude toward behavior, subjective norms, and perceived behavioral control. Data were obtained through interviews with tax officers and taxpayers, as well as document analysis. The findings indicate that taxpayer compliance is influenced by tax regulation understanding, perceived tax benefits, and service quality. Efforts made include service improvements, socialization, and sanction enforcement, yet challenges remain in their effectiveness. Therefore, a more comprehensive strategy is needed to enhance taxpayer awareness and compliance. Keywords: Taxpayer, Compliance, Annual, Tax, Return, Theory of, Planned Behavior.

---

Availability

Inventory Code	Barcode	Call Number	Location	Status
2507003057	T170152	T1701522025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

-

Call Number

T1701522025

Publisher

: Jurusan Ilmu Administrasi Publik, Fakultas Ilmu Sosial dan Politik Universitas Sriwijaya., 2025

Collation

viii, 63 hlm.; ilus, 29 cm

Language

Indonesia

ISBN/ISSN

-

Classification

351.07

Content Type

-

Media Type

-

Carrier Type

-

Edition

-

Subject(s)

Administrasi Publik

Specific Detail Info

-

Statement of Responsibility

EM

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment