PENERAPAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018: PENERIMAAN PAJAK DAN KEPATUHAN WAJIB PAJAK

Abstract

This research aimed to examine (1) differences between government regulations no. 46 in 2013 with the government regulations no. 23 in 2018 at KPP Pratama Surabaya Mulyorejo, (2) the tax revenue after existing of the government regulations no. 23 in 2018 at KPP Pratama Surabaya Mulyorejo, (3) the taxpayers compliance after the implementation of the government regulations no. 23 in 2018 of KPP Pratama Surabaya Mulyorejo. The research was qualitative. While, the data was both primary and secondary which were obtained by interview and observation. Moreover, the population was KPP Pratama Surabaya Mulyorejo. The research result concluded the implementation of government regulations no. 23 in 2018 at KPP Pratama Surabaya Mulyorejo was ineffective, in order to increase the tax revenue and tax payers compliance. Moreover, in spite of the number of tax payers listed were increase, the tax payers who did not stated their annual SPT in 2018 was still high. However, the tax payers who used th facility of the government regulations no. 23 in 2018 at KPP Pratama Surabaya Mulyorejo were satisfied with the new regulations as the rates was lower, 0,5% from bruto.
Keywords: the government regulations number 23 in 2018, tax revenue, taxpayer compliance