Kepatuhan Wajib Pajak Dalam Kebijakan Tarif Pajak Progresif Kendaraan Bermotor

HARYANTI, Dwi, Wahyudi Kumorotomo

2014 | Skripsi | Pembangunan Sosial dan Kesejahteraan (dh. Ilmu Sosiatri)

ABSTRACT This study aims to explain the causes of non-compliance of the taxpayers in progressive tax rates policy in the Regional Tax Office (Kantor Pelayanan Pajak Daerah -KPPD) of Sleman Regency. There are indications of non-compliance of the taxpayers in KPPD of Sleman Regency in which the taxpayers tend to avoid paying the progressive taxes by switching ownership to other people and even families. This study uses a qualitative approach as it aims to provide a real picture of the phenomenon that occurs. The research proves that the cause of taxpayers tend to tackle tax avoidance by utilizing transfer tax program of the vehicle due to the gap of escaping from both the awareness of taxpayer and the role of tax authorities. Keywords: Motor vehicle tax, progressive tax, Tax Compliance, Taxpayer Awareness, Treatment of Tax authorities

Kata Kunci : Pajak