ANALISIS PEMUNGUTAN PAJAK PENGHASILAN FINAL DARI PERUSAHAAN REAL ESTATE ILIR BARAT, PALEMBANG

Abstract

The purpose of this study is to determine whether the final income tax collection on income from real estate companies at the Palembang Ilir Barat Pratama Tax Office has been carried out effectively in accordance with applicable regulations and to determine the obstacles faced and efforts to overcome these obstacles.

This research uses a descriptive method. The type of data used is primary data and secondary data. The analysis technique used is descriptive qualitative by explaining the procedures for collecting final income tax from real estate companies conducted by the Palembang Ilir Barat Tax Service Office.

Based on the results of research and discussion it can be concluded that, the collection of final income tax from real estate companies in the West Ilir Barat Palembang Tax Service Office for the period of 2010-2012 is in accordance with applicable tax regulations, but the revenue has not been effective, due to the level of knowledge, awareness and compliance taxpayers are still low. The majority of real estate taxpayers pay taxes not on behalf of the registered company but on behalf of the person or board of directors of the company concerned.