ii No. Alumni Universitas Hendri Seija No. Alumni
Fakultas
BIODATA
a). Tempat /Tgl Lahir: Padang/ 17 Juli 1989 b). Nama Orang Tua: Zulhadi c). Fakultas: Ekonomi d). Jurusan: Akuntansi e). No. Bp: 07153071 f). Tanggal Lulus: 5 Mei 2014 g). Predikat lulus: Memuaskan h). IPK: 3,05 i). Lama Studi: 6 Tahun 10 Bulan j). Alamat Orang Tua: Jalan Asra No. 63 Dadok Tunggul Hitam, Padang
ANALISIS PEMAHAMAN WAJIB PAJAK ORANG PRIBADI
TERHADAP PAJAK PENGHASILAN BERDASARKAN PP No. 46 TAHUN 2013 DI KOTA PADANG
Skripsi Oleh: Hendri Seija
Pembimbing: Drs. Rinaldi Munaf , M.M, Ak, CPA
ABSTRACT
In carrying out governance and development, Indonesia requires a sizable source of revenue primarily from the fields of tax, SME sector is one of the potentially large tax revenue. On June 13, 2013, the government issued
PP No. 46 Tahun 2013 which is the tax rules that target the SME sector. This study aims to measure the level of understanding of the individual taxpayer to
PP No. 46 Tahun 2013 in the city of Padang , the level of understanding was measured using a questionnaire consisting of 27 questions with a total sample of 52 respondents individual taxpayers who have business in accordance with the criteria of tax payable under PP No. 46 Tahun 2013. Variables in this study is an understanding of an individual taxpayer to income tax under Regulation PP No. 46 Tahun 2013, consists of four aspects: the understanding of income tax based on the PP No. 46 Tahun 2013 in general , understanding of the calculation procedure , the understanding of the payment procedures and understanding of the reporting procedures under PP No. 46 Tahun 2013 . Having processed the data , the studies results showed that respondents are less aware of the income tax based on the PP No. 46 Tahun 2013, the level of understanding is 21.15 %, this rate is considered low because it is far below the median value which is 50 %.
