Implementasi Peraturan Pemerintah Republik Indonesia Nomor 46 Tahun 2013 Tentang Pajak Penghasilan Dari Usaha Yang Diterima Atau Diperoleh Wajib Pajak Yang Memiliki Peredaran Bruto Tertentu (Studi Pada Kantor Pelayanan Pajak Pratama Medan Kota)

Abstract

Determine the role of tax reciprocation of our country given the mining and energy sectors , pertaian , export etc. , we can not rely on . Every year our country still rely on taxes as the lifeblood of the nation to turn the wheels prekonomian nation and build the country . If taxes are an important factor in creating a just and prosperous society should not be run in accordance with the then certainly a fair and prosperous society will not be realized . In order to increase state revenue through income tax , the government has issued the Indonesian Government Regulation No. 46 Year 2013 on Income Tax on income from businesses that received or acquired by a taxpayer who has a certain gross turnover . This study aims to analyze the implementation of the Indonesian Government Regulation No. 46 Year 2013 on Income Tax on income from businesses that received or acquired by a taxpayer who has a certain gross turnover in the Tax Services Office ( LTO ) Pratama Medan City . Samples were taken by purposive sampling as many as 80 people consisting of officials from the Tax Services Office Pratama Medan City . Data analysis was performed by descriptive methods. The results showed that the implementation of the Indonesian Government Regulation No. 46 Year 2013 on Income Tax on income from businesses that received or acquired by a taxpayer who has a certain gross turnover in the Tax Services Pratama Medan City in accordance with defined criteria , it is included in both categories in the sense that the implementation of the Indonesian Government Regulation No. 46 Year 2013 on Income Tax on income from businesses that received or acquired by a taxpayer who has a certain gross turnover in the Tax Services Office field Primary City has been effective or successful as expected . However, when seen from each indicator , showed a difference in mean score numbers where indicators show kategor sources being , while the other three indicators ( communication , tendencies and bureaucratic structures ) are included in kategiri good . Factors that influence the success of implementation is a factor of limited human resources , facilities and infrastructure and limited financial resources . To further improve the public service taxpayers need improvement of facilities and infrastructure at the Tax Services Office Pratama Medan City.