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EVALUASI PEMERIKSAAN PAJAK PENGHASILAN (PPH) DAN KEPATUHAN WAJIB PAJAK DI KANTOR PELAYANAN PAJAK (KPP) PRATAMA KENDARI

Business UHO: Jurnal Administrasi Bisnis · Vol. 2 No. 2 (2017) · pp. 102–115

DOI
10.52423/bujab.v2i2.9486
ISSN
2503-1406
Published
2017-07-05
Publisher
Universitas Halu Oleo
Language
eng
License
creativecommons.org/licenses/by/4.0

Abstract

This study discusses about studying the Corporate Income Taxpayer at the Pratama Tax Office Kendari. This study used qualitative qualifications with the number of informants obtained by 8 people. This research was conducted using direct observation and interview methods. The results of research that prove about Taxes at Kendari KPP Pratama have run quite effectively because it has reached an average of 85%. While the mandatory tax rate at KPP Pratama Kendari declined, in 2015-2016 the level of tax requirements did not reach 65% while in 2016 it increased 3% to 62%. From these results, it is expected that KPP Pratama can hold taxation knowledge dissemination, conduct more stringent tax audits and audits to increase taxpayer direction

Keywords

Collaboration network of the authors

40 authors · 99 co-authorship links · 13 across different organisations · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Muhammadiyah Parepare
  • Universitas Halu Oleo
  • Institut Agama Islam Negeri Kendari
  • IPB University
  • Universitas Islam Negeri Sultan Syarif Kasim Riau
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Sahrun SahrunAffiliation unknown7
Akhyar AbdullahUniversitas Halu Oleo6
Erni QomariyahAffiliation unknown5
Arifin UthaUniversitas Halu Oleo4
Liwaul LiwaulUniversitas Halu Oleo4
Imam FadlyUniversitas Muhammadiyah Parepare3
Muhammad BasriAffiliation unknown3
Nurjannah NurjannahInstitut Agama Islam Negeri Kendari2
Jamal BakeAffiliation unknown2
Makmur KambolongUniversitas Halu Oleo2
Justawan JustawanAffiliation unknown2
Agus BuonoIPB University1
Irman HermadiIPB University1
Risma RustiyanUniversitas Islam Negeri Sultan Syarif Kasim Riau1
Nuralfiliani NuralfilianiUniversitas Muhammadiyah Parepare1
Muhammad JabirUniversitas Muhammadiyah Parepare1
Nurhatimah HasanAffiliation unknown1
Zulfitrah AnsarUniversitas Muhammadiyah Parepare1
T NurfadilaUniversitas Muhammadiyah Parepare1
Ingrid Ayu Lestari AdanAffiliation unknown1
Aprilia WulandariAffiliation unknown1
Lisa AndrianiAffiliation unknown1
Aminuddin AminuddinInstitut Agama Islam Negeri Kendari1
Anita KarlinaAffiliation unknown1
Ahmad Ali NurAffiliation unknown1
Lili YanasAffiliation unknown1
Suryani BBAffiliation unknown1
Mesti AsniaAffiliation unknown1
Aldin AldinAffiliation unknown1
Fitrah RahmawatiAffiliation unknown1
Idul AhirudinAffiliation unknown1
Muh. Robil AlminAffiliation unknown1
Muh Thamrin GamaAffiliation unknown1
Esti MulyawatiAffiliation unknown1
nur ningsihAffiliation unknown1
Putri Mega Almasih HusainAffiliation unknown1
Irmawati IrmawatiAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/BUSSINESUHO/oai, first harvested 31 Okt 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">EVALUASI PEMERIKSAAN PAJAK PENGHASILAN (PPH) DAN KEPATUHAN WAJIB PAJAK DI KANTOR PELAYANAN PAJAK (KPP) PRATAMA KENDARI</dc:title>
	<dc:creator>wulandari, sri</dc:creator>
	<dc:creator>Mustakim, Mustakim</dc:creator>
	<dc:creator>Purwati, Ninik Endang</dc:creator>
	<dc:subject xml:lang="en-US">Administrasi Bisnis</dc:subject>
	<dc:subject xml:lang="en-US">Income Tax Audit and Tax Compliance</dc:subject>
	<dc:description xml:lang="en-US">This study discusses about studying the Corporate Income Taxpayer at the Pratama Tax Office Kendari. This study used qualitative qualifications with the number of informants obtained by 8 people. This research was conducted using direct observation and interview methods.             The results of research that prove about Taxes at Kendari KPP Pratama have run quite effectively because it has reached an average of 85%. While the mandatory tax rate at KPP Pratama Kendari declined, in 2015-2016 the level of tax requirements did not reach 65% while in 2016 it increased 3% to 62%. From these results, it is expected that KPP Pratama can hold taxation knowledge dissemination, conduct more stringent tax audits and audits to increase taxpayer direction</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2017-07-05</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:type xml:lang="en-US">Qualytative</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/BUSSINESUHO/article/view/9486</dc:identifier>
	<dc:identifier>10.52423/bujab.v2i2.9486</dc:identifier>
	<dc:source xml:lang="en-US">Business UHO: Jurnal Administrasi Bisnis; Vol 2, No 2 (2017): Business UHO: Jurnal Administrasi Bisnis; 102- 115</dc:source>
	<dc:source>2503-1406</dc:source>
	<dc:source>10.52423/bujab.v2i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/BUSSINESUHO/article/view/9486/6701</dc:relation>
	<dc:coverage xml:lang="en-US"></dc:coverage>
	<dc:coverage xml:lang="en-US"></dc:coverage>
	<dc:coverage xml:lang="en-US"></dc:coverage>
	<dc:rights xml:lang="en-US">Copyright (c) 2017 sri wulandari, Mustakim Mustakim, Ninik Endang Purwati</dc:rights>
	<dc:rights xml:lang="en-US">http://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>