Jurnal Penelitian Teori & Terapan Akuntansi (PETA)
Vol. 8 No. 2 (2023): Juli 2023

Analisis Kasus Rafael Alun Trisambodo Terhadap Kepatuhan Pelaporan SPT Tahun Pajak 2022

Nosilia Fristiani (STIE Kesumanegara Blitar)
Eris Dianawati (Universitas Islam Malang)



Article Info

Publish Date
30 Jul 2023

Abstract

This study aims to determine the analysis of Rafael Alun Trisambodo's case on the compliance of tax return reporting for Tax Year 2022 for taxpayers registered with KPP Pratama Timika. The research method was carried out using a quantitative descriptive approach which was processed using statistical data analysis for the last three years and the number of taxpayers registered in that time span. Data collection techniques are carried out by means of documentation. The results found from this study are the effect of Rafael Alun Trisambodo's case on the level of compliance with reporting Annual Tax Returns of Taxpayers reported before maturity or on time at KPP Pratama Timika per Type of Submission Media for Tax Year 2022 which decreased by 10.46% from Tax Year 2021 for e-filling delivery media, then for e-form submission media decreased by 36.56% from in Tax Year 2021, Apart from the effects of the Rafael Alun Trisambodo case, there is also a policy from the Government that makes reporting with e-SPT media and manuals drop dramatically. As well as the case of Rafael Alun Trisambodo, it also affects the Compliance Ratio for the submission of Annual Taxpayer Tax Return reporting for the 2022 Tax Year at KPP Pratama Timika which also decreased from 24.88% in the 2021 Tax Year to 20.21% for e-filling delivery media, then for e-form submission media it decreased from 3.51% in the 2021 Fiscal Year to 2.02%, as well as e-SPT and manual submission media from 2.26% in the 2021 Fiscal Year to 0%.

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Journal Info

Abbrev

peta

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Penelitian Teori dan Terapan Akuntansi adalah Jurnal yang memuat artikel-artikel ilmiah berisi penelitian-penelitian murni dan terapan serta ulasan-ulasan umum tentang perkembangan teori, metode, dan ilmu-ilmu terapan terkait Bidang Akuntansi. ...