TINJAUAN ATAS KEPATUHAN PELAPORAN SURAT PEMBERITAHUANudPAJAK PENGHASILAN WAJIB PAJAK SUBSEKTOR INDUSTRIudKREATIF BERKAITAN DENGAN PENERIMAAN PAJAKudDI KANTOR PELAYANAN PAJAK SURAKARTA

摘要

This research aimed to find out the rate of reporting compliance notice ofudAnnual Reporting of Income Tax (SPT Tahunan) Individual and Company TaxpayerudSubsector of Creative Industry in the period 2009 to 2012 at Kantor Pelayanan PajakudPratama Surakarta and factors that influence it.udThe mothod of this research used qualitative descriptive method by describeudevents in the site with data and facts obtained. The steps of this research is done byudidentifying problems, collecting primary data, analyzing, detailing the data based onudthe existing teories, comparising and evaluating, and determining what will be doneudof other parties in dealing with such problems. This reasearch used data collectingudtechniques in the following way (1) unstructured interview technique by theudmeaning without use some list of questions as a guide during interview process, (2)udliterature technique, and (3) observation technique.udThe results of this research indicate that (1) rate of Individual Taxpayerudcompliance within period 2009 is 30%, 2010 is 28%, 2011 is 26%, 2012 2,8%udindicates that rate of taxpayer compliance categorized quite low. (2) rate ofudCompany Taxpayer compliance within period 2009 is 32%, 2010 is 23%, 2011 isud17%, 2012 is 0,7 indicates that rate of taxpayer compliance categorized quite low.ud(3) factors that influence taxpayer compliance are sunset policy, quality service toudthe taxpayer, tax penalties, public perception, fair tax treatment, law enforcement,udand databases.udBased on the result of research, the writer suggest to goverment and fiscusud(especially DJP) to arrange equitable policy harmonization, carry out the rule of lawudconsistently, develop a comprehensive data management system, and provideudcoaching and appreciation for taxpayers carry out their taxation liability dutifully.udKeywords: taxpayer compliance, SPT Tahunan, Creative Industry subsectors