ANALISIS EFEKTIVITAS, EFISIENSI, DAN KONTRIBUSI KEPATUHAN WAJIB PAJAK DALAM PENYETORAN DAN PELAPORAN PPH 21 (Studi Kasus pada Kantor Pelayanan Pajak Pratama Sleman)
Abstract
ABSTRACK
Income Tax 21 is one of the direct taxes levied central government or a state tax revenues are derived from the people. the effectiveness of an effort to do all the work properly (doing the right job), using the full potential of available resources and in accordance with the operational objectives. Effectiveness analysis conducted to indicate the success or failure in achieving objectives. Used to measure the efficiency of tax arrears of Income Tax 21 in the framework of tax management. Article 21 of the Income Tax contribution to state revenues / central government is a ratio used to determine how much tax contribution to state revenues (Regional DIY).
This research is descriptive (descriptive research) is research that aims to address a problem that is in accordance with the actual situation. Analysis of the data used in this discussion is the quantitative and qualitative methods. Based on analysis of the results obtained in the acceptance level of effectiveness and reporting of Income Tax Article 21 performed at the Office Primary Tax waitress Sleman in 2009-2013 amounted to 107.79% of the average - average PPh Article 21 and 105.65% on average - average income tax reporting Article 21. While the results of the analysis of the level of efficiency that compares the arrears of income tax Article 21, with the realization of income tax revenue obtained that article 21, the average - average efficiency of 21 income tax in the year 2009-2013 was 0.71%, highly efficient because the level of efficiency achieved below 20%. Overall contribution of Income Tax article 21 of the year 2009 to 2013 has the average - average 37.36%, whereas in 2010 the contribution rate reached 38.91%, is the highest contribution during the years 2009 - 2013. While the contribution of the lowest occurred in 2009 which only reached 36.34%.
Key word: Effectiveness, Efficiency, Contributions, Income Tax 21
Income Tax 21 is one of the direct taxes levied central government or a state tax revenues are derived from the people. the effectiveness of an effort to do all the work properly (doing the right job), using the full potential of available resources and in accordance with the operational objectives. Effectiveness analysis conducted to indicate the success or failure in achieving objectives. Used to measure the efficiency of tax arrears of Income Tax 21 in the framework of tax management. Article 21 of the Income Tax contribution to state revenues / central government is a ratio used to determine how much tax contribution to state revenues (Regional DIY).
This research is descriptive (descriptive research) is research that aims to address a problem that is in accordance with the actual situation. Analysis of the data used in this discussion is the quantitative and qualitative methods. Based on analysis of the results obtained in the acceptance level of effectiveness and reporting of Income Tax Article 21 performed at the Office Primary Tax waitress Sleman in 2009-2013 amounted to 107.79% of the average - average PPh Article 21 and 105.65% on average - average income tax reporting Article 21. While the results of the analysis of the level of efficiency that compares the arrears of income tax Article 21, with the realization of income tax revenue obtained that article 21, the average - average efficiency of 21 income tax in the year 2009-2013 was 0.71%, highly efficient because the level of efficiency achieved below 20%. Overall contribution of Income Tax article 21 of the year 2009 to 2013 has the average - average 37.36%, whereas in 2010 the contribution rate reached 38.91%, is the highest contribution during the years 2009 - 2013. While the contribution of the lowest occurred in 2009 which only reached 36.34%.
Key word: Effectiveness, Efficiency, Contributions, Income Tax 21
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PDFDOI: http://dx.doi.org/10.59112/ekowir.v11i22.117
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