Analysis of Individual Taxpayer's Perception on Implementation of Government Regulation No.46 of 2013 in Pontianak City

Abstract

ABSTRACT

The aim of this study is to understand the individual taxpayers’ perceptions about the enactment of Government Regulation No.46 of 2013. This research use case study method and analyze 20 taxpayers perceptions based on interview. Findings reveal that e-billing making process is easy. Even there are some obstacles ever faced but taxpayers satisfy with the system and many payment methods which is provide by Directorate General of Taxation makes taxpayers easier to pay their taxes. Payment at once with submits the report provides convenience for taxpayers but the tax rate of this regulation is too high and taxpayers objected with the payments. Government Regulation No.46 of 2013 provides convenience but does not provide tax justice for taxpayers.

Keywords: Government Regulation No.46 of 2013, tax convenience, tax justice

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