Pengaruh Peningkatan Pelayanan, Penertiban Administrasi dan Pengawasan terhadap Kepatuhan Pengusaha Kena Pajak (Studi pada Kpp Pratama Malang Utara)

Abstract

One of the government\u27s efforts to reform the tax, which is passed a law that PER-12/PJ/2014. This regulation governs the revocation status of a Small Business Taxable Person registered with a turnover <Rp 4,800,000,000.00 but not active in reporting the Notice Period Value Added Tax. This regulation aims to improve services, administrative discipline and supervision, particularly in the sector of the Value Added Tax. Service Improvement has done so Entrepreneur Taxable feel easy and comfortable in reporting tax. Controlling the administration has done to improve the administrative system of Value Added Tax. The importance of monitoring has done to obedient taxpayer in reporting and paying the tax. This kind of research is an explanatory quantitative research, the questionnaire data.This research was conducted on STO North Malang. The population in this study is taxable entrepreneur Registered on STO North Malang totaling 953 with sample of 91 respondents. Based on the test results in partial improvement of services, administrative enforcement and compliance monitoring significant effect on taxable businesses.Simultaneously test results showed that the increase in service, controlling the administration and supervision of compliance significantly affect taxable entrepreneur