ANALISIS PEMAHAMAN PERPAJAKKAN PEGAWAI NEGRI SIPIL (PNS) TERHADAP WAJIB PAJAK ORANG PRIBADI STUDI KASUS PADA PENGADILAN AGAMA KABUPATEN SIJUNJUNG

AFIFAH, RAHMA SHAUFI (2015) ANALISIS PEMAHAMAN PERPAJAKKAN PEGAWAI NEGRI SIPIL (PNS) TERHADAP WAJIB PAJAK ORANG PRIBADI STUDI KASUS PADA PENGADILAN AGAMA KABUPATEN SIJUNJUNG. Diploma thesis, UNIVERSITAS ANDALAS.

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Abstract

This study aims to determine the extent of understanding of individual taxpayers in the country Civil Servants Sijunjung to the general provisions of taxation and income tax laws were implemented in 2014 , here sampling focused on respondents who already have a Taxpayer Identification Number (TIN) and Income PTKP above, in this case a questionnaire distributed to civil servants. This study classified the studies using primary data, methods used to collect the data is a survey method using questionnaires containing questions to test understanding of the respondents This study is a replication of the research that has been done in the year 2012 were carried out at the Faculty of Economics University of Andalas and have differences in terms of data analysis. Based on the data that has been obtained and analyzed, it can be concluded that the general level of understanding of individual taxpayers Pegaawai Civil Sijunjung 42% were aware of the implementation of tax obligations an individual taxpayer, while the remaining 58% who do not understand the implementation of obligations taxation. Fore should taxpayers personal orag Civil Servants in Sijunjung further enhance their understanding of the tax due on the other hand they continue to pay taxes but are not familiar with the rules and regulations of general taxation. Keywords: Taxation, the individual taxpayer Civil Servants, the Law, Understanding

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