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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 · 92 co-authorship links · 2 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 Halu Oleo
  • Sriwijaya University
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Erni QomariyahUniversitas Halu Oleo5
Sahrun SahrunUniversitas Halu Oleo4
Akhyar AbdullahUniversitas Halu Oleo4
Liwaul LiwaulUniversitas Halu Oleo2
Muhammad BasriUniversitas Halu Oleo2
Makmur KambolongUniversitas Halu Oleo2
Mingriani IgamUniversitas Halu Oleo2
Darpin DarpinUniversitas Halu Oleo1
Astrid YunitaUniversitas Halu Oleo1
Lili YanasUniversitas Halu Oleo1
Suryani BBUniversitas Halu Oleo1
Mesti AsniaUniversitas Halu Oleo1
Arifin UthaUniversitas Halu Oleo1
Aldin AldinAffiliation unknown1
Jamal BakeUniversitas Halu Oleo1
Fitrah RahmawatiUniversitas Halu Oleo1
Esti MulyawatiUniversitas Halu Oleo1
nur ningsihAffiliation unknown1
Putri Mega Almasih HusainUniversitas Halu Oleo1
Wa yanti Wa yantiUniversitas Halu Oleo1
Justawan JustawanUniversitas Halu Oleo1
Murni SariUniversitas Halu Oleo1
Nihlah Zharvina ZharvinaUniversitas Halu Oleo1
Linda Elfiati HamnduUniversitas Halu Oleo1
Muh. YusufUniversitas Halu Oleo1
Nur Selo WasiAffiliation unknown1
Sitti Hairani IdrusUniversitas Halu Oleo1
Gusparman GoansuUniversitas Halu Oleo1
Nur MayasariUniversitas Halu Oleo1
Jamsir JamsirUniversitas Halu Oleo1
Rayani RayaniUniversitas Halu Oleo1
Linda HaminduUniversitas Halu Oleo1
Candra Puspita NingtyasUniversitas Halu Oleo1
Finarti FinartiAffiliation unknown1
Sitti MusdalifahUniversitas Halu Oleo1
Hermawan HermawanSriwijaya University1
Herlina HerlinaUniversitas Halu Oleo1

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 Oct 2026, last seen 8 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>