ANALISIS PERSEPSI WAJIB PAJAK ATAS PENGENAAN PPH FINAL DAN KEMUDAHAN ADMINISTRASI PAJAK TERHADAP KEPATUHAN FORMAL WAJIB PAJAK USAHA JASA KONSTRUKSI DI SURABAYA

Sodikin, Mohammad and Halik, Bachtiar Rahman (2017) ANALISIS PERSEPSI WAJIB PAJAK ATAS PENGENAAN PPH FINAL DAN KEMUDAHAN ADMINISTRASI PAJAK TERHADAP KEPATUHAN FORMAL WAJIB PAJAK USAHA JASA KONSTRUKSI DI SURABAYA. e-Jurnal Kewirausahaan, 3 (1). pp. 23-39. ISSN 2339-1804

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Abstract

Adam Smith proposed four principles in good taxation. His principles are the tax must be fair and equitable taxation according to ability of taxpayers, the tax should be levied at the right time, the tax must be clear and definite in accordance with established rules, and the taxation must be efficient which collection results must be greater than the cost of the collection. The earnings of construction services business is set forth in income tax law of article 4 (2) and shall be final and reference to government regulation Number 51 of 2008 Jo government regulation Number 40 of 2009. Reason for the enactment of government regulation number 51 is a very simple, easy in its administration and more importantly, the state is receiving tax certainty for the state. Meanwhile the final income tax for taxpayers is likely to be unfair and does not occupy the principle of justice which subscribes the elements of “ability to pay principle” in which imposition of taxes based on how much net income earned. This injustice is increasingly felt when the taxpayers must be pay the taxes despite suffering losses and these losses can not be carried forward to the following years. Justice factor in the realm of business income taxation of construction services within government regulation Number 40 of 2008 Jo government regulation Number 51 of 2009 is very subjective because the perception of unfairness in tax treatment had no effect on taxpayers compliance of construction services business. Ease of tax administration is a facility which provided by Directorate General of Tax to taxpayers for the purpose of simplicity in taxation and reduced administrative burden for both taxpayers and Directorate General of Tax. Ease of tax administration facilities is not a major factor in taxpayer compliance

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