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 Ralunan (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): 2. pp. 23-39. ISSN 2339-1804

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Abstract

Adam Smith proposedfour 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 I osses can not be carriedforward to thefollowing 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/actor in taxpayer compliance

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