?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=FUNGSI+KANTOR+PELAYANAN+PAJAK+PRATAMA+KEDATON+DALAM%0D%0APENYULUHAN+PERPAJAKAN+TERHADAP+PENINGKATAN%0D%0A%0D%0AKEPATUHAN+WAJIB+PAJAK&rft.creator=ERYSHA+AULIA+YULISTAMA%2C+1542011072&rft.subject=340+Ilmu+hukum&rft.description=Upaya+Kantor+Pelayanan+Pajak+(KPP)+Pratama+dalam+meningkatkan+kepatuhan+wajib%0D%0Apajak+adalah+dengan+penyuluhan+perpajakan+dengan+dasar+hukum+yaitu+Peraturan%0D%0AMenteri+Keuangan+Nomor+206.2%2FPMK.01%2F+2014+tentang+Organisasi+dan+Tata+Kerja%0D%0AInstansi+Vertikal+Direktorat+Jenderal+Pajak.+Permasalahan+penelitian%3A+(1)%0D%0ABagaimanakah+fungsi+KPP+Pratama+Kedaton+dalam+penyuluhan+perpajakan+terhadap%0D%0Apeningkatan+kepatuhan+wajib+pajak%3F+(2)+Apakah+faktor-faktor+yang+menjadi%0D%0Apenghambat+fungsi+KPP+Pratama+Kedaton+dalam+penyuluhan+perpajakan+terhadap%0D%0Apeningkatan+kepatuhan+wajib+pajak%3F%0D%0APendekatan+masalah+yang+digunakan+adalah+pendekatan+hukum+normatif+dan%0D%0Aempiris.+Jenis+data+terdiri+dari+data+sekunder+dan+data+primer+yang+dikumpulkan%0D%0Adengan+wawancara+dan+dokumentasi.+Informan+penelitian+adalah+dari+KPP+Pratama%0D%0AKedaton.+Analisis+data+menggunakan+analisis+kualitatif.%0D%0AHasil+penelitian+ini+menunjukkan%3A+(1)+Fungsi+KPP+Pratama+Kedaton+dalam%0D%0Apenyuluhan+perpajakan+terhadap+peningkatan+kepatuhan+wajib+pajak+dilaksanakan%0D%0Adengan+berbagai+kegiatan+penyuluhan+perpajakan+baik+kepada+calon+wajib+pajak%0D%0Amaupun+kepada+wajib+pajak+yang+sudah+terdata+pada+KPP+Pratama+Kedaton+dalam%0D%0Arangka+meningkatkan+pengetahuan+dan+kepatuhan+wajib+pajak+terhadap+kewajiban%0D%0Aperpajakannya.+Penyuluhan+perpajakan+tersebut+dilaksanakan+oleh+Seksi%0D%0AEkstensifikasi+dan+Penyuluhan+Perpajakan+pada+KPP+Pratama+Kedaton+dengan%0D%0Amenyampaikan+materi+tentang+dasar-dasar+perpajakan+bagi+calon+wajib+pajak+dan%0D%0Aperkembangan+mengenai+perpajakan+bagi+wajib+pajak.+(2)+Faktor-faktor+yang%0D%0Amenjadi+penghambat+fungsi+KPP+Pratama+Kedaton+dalam+penyuluhan+perpajakan%0D%0Aterhadap+peningkatan+kepatuhan+wajib+pajak+adalah+masih+rendahnya+kesadaran%0D%0Awajib+pajak+atas+utang+pajaknya+atau+dalam+membayar+pajak+dan+belum+optimalnya%0D%0Apelaksanaan+penyuluhan+perpajakan.%0D%0ASaran+dalam+penelitian+ini+adalah+KPP+Pratama+Kedaton+agar+meningkatkan+motivasi%0D%0Apegawai+dan+lebih+aktif+dalam+melakukan+penyuluhan+sampai+ke+kelurahan-+kelurahan+di+Kota+Bandar+Lampung+agar+hasilnya+lebih+mengena+pada+masyarakat.%0D%0AKata+Kunci%3A+Fungsi%2C+KPP+Pratama%2C+Penyuluhan+Perpajakan%2C+Kepatuhan%0D%0AThe+efforts+of+the+Primary+Tax+Service+in+improving+taxpayer+compliance+are+with%0D%0Ataxation+Extention+on+a+legal+basis%2C+namely+the+Minister+of+Finance+Regulation%0D%0ANumber+206.2%2FPMK.01%2F2014+concerning+the+Organization+and+Work+Procedures+of%0D%0Athe+Directorate+General+of+Tax+Vertical+Agencies.+Research+problems%3A+(1)+What+is%0D%0Athe+function+of+Primary+Tax+Office+of+Kedaton+in+tax+Extention+on+increasing+tax%0D%0Acompliance%3F+(2)+What+are+the+factors+that+impede+the+function+of+Primary+Tax+Office%0D%0Aof+Kedaton+in+tax+Extention+on+increasing+tax+compliance%3F%0D%0AThe+problem+approach+used+is+normative+and+empirical+legal+approaches.+The+type%0D%0Aof+data+consists+of+secondary+data+and+primary+data+collected+by+interviews+and%0D%0Adocumentation.+The+research+informants+were+from+Primary+Tax+Office+of+Kedaton.+Data+analysis+using+qualitative+analysis.%0D%0AThe+results+of+this+study+indicate%3A+(1)+The+function+of+Primary+Tax+Office+of+Kedaton%0D%0Ain+tax+Extention+on+increasing+taxpayer+compliance+is+carried+out+with+various+tax%0D%0Aextension+activities+both+to+prospective+taxpayers+and+to+taxpayers+who+have+been%0D%0Arecorded+at+the+Kedaton+Primary+Tax+Office+in+order+to+increase+knowledge+and+tax%0D%0Acompliance+taxation+obligations.+Tax+extension+is+carried+out+by+the+Tax%0D%0AExtensification+and+Extension+Section+at+Primary+Tax+Office+of+Kedaton+by%0D%0Adelivering+material+on+the+basics+of+taxation+for+prospective+taxpayers+and%0D%0Adevelopments+regarding+taxation+for+taxpayers.+(2)+The+factors+that+inhibit+the%0D%0Afunction+of+Primary+Tax+Office+of+Kedaton+in+tax+Extention+on+increasing+taxpayer%0D%0Acompliance+are+the+low+awareness+of+taxpayers+on+their+tax+debt+or+in+paying+taxes%0D%0Aand+the+implementation+of+tax+Extention+is+not+optimal.%0D%0ASuggestions+in+this+study+are+Primary+Tax+Office+of+Kedaton+in+order+to+increase%0D%0Aemployee+motivation+and+be+more+active+in+conducting+Extention+to+the+villages+in%0D%0ABandar+Lampung+City+so+that+the+results+are+more+striking+to+the+community.%0D%0AKeywords%3A+Functions%2C+Primary+Tax+Office%2C+Tax+Extention%2C+Compliance&rft.publisher=FAKULTAS+HUKUM+&rft.date=2019&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F56411%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F56411%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib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