Suherman, Jajang (2019) ANALISIS KESADARAN DAN KEPATUHAN DALAM KEPEMILIKAN NOMOR POKOK WAJIB PAJAK (NPWP). Jurnal Manajemen Logistik dan Transportasi, 5 (2). pp. 135-154. ISSN 2442-9341
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Abstract
ABSTRAK Sekolah Tinggi Manajemen dan Logistik Indonesia (STIMLOG) adalah sebuah Perguruan Tinggi yang didirikan oleh Yayasan Pendidikan Bhakti Pos Indonesia. Penelitian ini bertujuan untuk mengetahui kesadaran dan kepatuhan dalam kepemilikan Nomor Pokok Wajib Pajak (NPWP) di STIMLOG. Penelitian ini juga membahas hambatan dalam memperoleh kepemilikan NPWP. Penelitian ini dilakukan dengan menggunakan metode penelitian deskriptif kualitatif. Untuk memperoleh data, peneliti melakukan observasi, studi dokumen dan wawancara kepada informan, yaitu pejabat dan staf STIMLOG. Berdasarkan hasil penelitian, kepemilikan NPWP belum dilakukan secara efektif. Beberapa hambatan yang dihadapi, yaitu bagi Pegawai Tidak Tetap beranggapan bahwa tidak selamanya bekerja di STIMLOG, sehingga kepemilikan NPWP kurang diperhatikan. Rekomendasi yang diberikan untuk memecahkan masalah tersebut perlu melibatkan Kantor Pajak, Yayasan, STIMLOG, dan perlu disosialisasi baik kepada Pegawai Tetap maupun Pegawai Tidak Tetap untuk memiliki NPWP. Kata Kunci: Nomor Pokok Wajib Pajak (NPWP), Pajak, Deskriptif kualitatif, STIMLOG. ABSTRACT Sekolah Tinggi Manajemen dan Logistik Indonesia (STIMLOG) is a college established by the Bhakti Pos Indonesia Education Foundation. This research aims to determine the awareness and compliance of the taxpayer Identification number (NPWP). This research also discusses obstacles in obtaining the NPWP ownership. The research was conducted using qualitative descriptive research methods. To obtain the data, researchers observe, document studies and interviews to informant, the officers and staff of STIMLOG. Based on the results of the research, NPWP ownership has not been done effectively. Some obstacles encountered, that is for the employees do not remain to think that not always work in STIMLOG, so that ownership of NPWP is less concerned. The recommendations given to solve such problems need to involve the Tax Office, Foundation, STIMLOG, and need to be socialized both to the permanent officer and the permanent employees in order to have a NPWP. Keywords: Taxpayer Identification Number (NPWP), Tax, Qualitative Descriptive, STIMLOG.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management |
| Divisions: | Biaya Transportasi > School of Geography |
| Depositing User: | Unnamed user with email [email protected] |
| Date Deposited: | 16 Feb 2022 07:36 |
| Last Modified: | 16 Feb 2022 07:36 |
| URI: | http://eprint.ulbi.ac.id/id/eprint/35 |
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