PELAKSANAAN TAX COMPLIANCE DALAM UPAYA OPTIMALISASI PENERIMAAN PAJAK DI KOTA YOGYAKARTA
Abstract: The result showed
that tax compliance was not internalized yet within taxpayerself either
individual or corporate. This was proven by failing to fulfi ll the cumulative
tax compliance riteria. There were some supporting factors of tax compliance
such as tax socialization through radio and newspapers and a new taxpayer would
be invited to follow the seminar on taxation every 25th permonth, however,
there were also some obstacle factors either done by fi scus (government) or
done by taxpayers which have made tax compliance could not perform well. As a
consequence, the optimum tax revenue in Yogyakarta could not be reached.
Kata kunci: tax compliance,
penerimaan pajak
Penulis: Dahliana Hasan
Kode Jurnal: jphukumdd080076
