Tinjauan atas kepatuhan wajib pajak online marketplace dalam pelaksanaan kewajiban perpajakan (studi kasus wajib pajak terdaftar di kantor wilayah direktorat jenderal pajak jakarta barat)
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File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2025
Pembimbing 1 : Rubiatto Bieattant
Kata Kunci : Review of Online Marketplace Taxpayer Compliance in Implementing Tax Obligations (Case Study of Taxp
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2025_TA_PJK_024032310006_Halaman-Judul.pdf | ||
| 2. | _TA_PJK_024032310006_Surat-Pernyataan-Revisi-Terakhir.pdf | ||
| 3. | _TA_PJK_024032310006_Surat-Hasil-Similaritas.pdf | ||
| 4. | 2025_TA_PJK_024032310006_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | ||
| 5. | 2025_TA_PJK_024032310006_Lembar-Pengesahan.pdf | ||
| 6. | 2025_TA_PJK_024032310006_Pernyataan-Orisinalitas.pdf | ||
| 7. | 2025_TA_PJK_024032310006_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | ||
| 8. | 2025_TA_PJK_024032310006_Bab-1.pdf | ||
| 9. | 2025_TA_PJK_024032310006_Bab-2.pdf | 17 |
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| 10. | 2025_TA_PJK_024032310006_Bab-3.pdf | 5 |
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| 11. | 2025_TA_PJK_024032310006_Bab-4.pdf |
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| 12. | 2025_TA_PJK_024032310006_Bab-5.pdf | ||
| 13. | 2025_TA_PJK_024032310006_Daftar-Pustaka.pdf | ||
| 14. | 2025_TA_PJK_024032310006_Lampiran.pdf |
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P Penelitian ini bertujuan untuk meninjau tingkat kepatuhan wajib pajak pedagang online marketplace yang terdaftar di kantor wilayah djp jakarta barat dalam melaksanakan kewajiban perpajakan. penelitian ini menggunakan pendekatan kualitatif dengan menggunakan metode kepustakaan dan wawancara untuk menggali informasi secara lebih mendalam terkait pelaksanaan dan pengawasan kepatuhan perpajakan secara formal dan materil. selanjutnya, data yang digunakan dalam penelitian ini ialah data penyandingan data spt tahunan wajib pajak online marketplace dengan data faktur pajak penyelenggara online marketplace serta data hasil wawancara dengan analis dan account representative. dari segi kepatuhan formal, hasil penelitian menunjukkan bahwa spt tahunan telah dilaporkan tepat waktu. namun, dari segi kepatuhan material, pajak penghasilan yang disetorkan tidak sesuai dengan kondisi yang sebenarnya. sebagai upaya pemantauan upaya peningkatan kepatuhan wajib pajak pedagang online marketplace, kantor wilayah djp jakarta barat telah melaksanakan monitoring kepatuhan perpajakan sesuai dengan prosedur, namun dalam pelaksanaannya dihadapkan pada beberapa kendala, seperti keterbatasan data, kesulitan menemukan alamat wajib pajak, serta rendahnya respon wajib pajak terhadap proses pengawasan.kata kunci: kepatuhan perpajakan, wajib pajak, online marketplace, spt tahunan, djp.
T This study aims to review the level of taxpayer compliance of online marketplace traders registered at the west jakarta regional tax office in fulfilling their tax obligations. this study uses a qualitative approach using library and interview methods to gather more in-depth information regarding the implementation and supervision of formal and material tax compliance. furthermore, the data used in this study is data comparing the annual tax return data of online marketplace taxpayers with tax invoice data of online marketplace organizers as well as data from interviews with analysts and account representatives. in terms of formal compliance, the results of the study indicate that the annual tax return has been reported on time. however, in terms of material compliance, the income tax paid does not match the actual conditions. as an effort to monitor efforts to improve taxpayer compliance of online marketplace traders, the west jakarta regional tax office has implemented tax compliance monitoring in accordance with procedures, however, in its implementation it is faced with several obstacles, such as limited data, difficulty in finding taxpayer addresses, and low taxpayer response to the monitoring process.keywords: tax compliance, taxpayers, online marketplace, annual tax return (spt), directorate general of taxes (djp)
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