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EVALUASI EFEKTIVITAS DROP BOX TERHADAP PENINGKATAN KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK DI KOTA PALEMBANG

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Penilaian

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The objectives of this research are 1) to evaluate the dropbox's effectivities toward the increasing of taxpayer's compliance in filing Annual Tax Return on 2009 and 2010 compared with before dropbox applied in filing Annual Tax Return on 2007 and 2008 and 2) to assess The Directorate General of Taxes policy in deciding the dropbox location. This research uses Wilcoxon Signed-Rank Test to evaluate the significant of comparative hypotheses of two pairs data, the level of taxpayer's compliance before dropbox applied (Xi) and the level of tax payer's compliance after dropbox applied (Yi). According to the table of critical value in Wilcoxon test for n = 7 and error rate 5% (two tail test), the critical value= 2. In this research, the lowest amount rank of positive sign and negative sign of taxpayer's compliance level changes before dropbox applied to taxpayer's compliance level after dropbox applied is 6. Because the lowest amount rank (T = 6) is more than critical value in Wilcoxon test (2), Ho is accepted. It shows that dropbox applied since 2009 as filing Annual Tax Return media gave simplicity for taxpayer, but it did not give significant influence to increase tax payer's compliance. It can be known that there are some decreases of taxpayer's compliance at Tax Service Offices in Palembang after dropbox applied. In order to improve the taxpayer's compliance, the writter suggests The Directorate General of Taxes should be more active to consule and socialize to the taxpayer, and should increase fiscus' productivity. Beside that, taxpayers are expected to know the changes of tax policy

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Availability

Inventory Code	Barcode	Call Number	Location	Status
1107000399	T28769	T28769	Central Library (Referens)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T28769

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2011

Collation

xvi, 80 hlm.: Ilus., tab.; 29 cm

Language

Indonesia

ISBN/ISSN

-

Classification

336.207

Content Type

Text

Media Type

unmediated

Carrier Type

unspecified

Edition

-

Subject(s)

Akuntansi
SPT
Kepatuhan Wajib Pajak

Specific Detail Info

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Statement of Responsibility

HALIM

Other version/related

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