Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Pemilik Usaha Dalam Kewajiban Perpajakan (Studi Kasus Pada Wajib Pajak Pemilik CV Rudang Jaya)

Abstract

The level of tax compliance is still a major problem for the government in increasing state revenue, one of which is compliance with business owners. High compliance helps expand the tax base so that state revenue becomes more stable and fair. This study aims to determine influences taxpayer compliance and challenges and obstacles there are in carrying out tax obligations. This study uses a descriptive qualitative method with data collection techniques through observation, interviews, and documentation. The source of data obtained comes from the owner of CV Rudang Jaya. The results of the study show that there are various internal and external factors that hinder tax compliance in business owners. The main obstacles are the lack of knowledge and sanctions on taxation as well as the challenges and obstacles in the taxation system.