Persepsi perbankan terhadap transparansi informasi keuangan untuk kepentingan perpajakan

Vanessa, Priskila (2018) Persepsi perbankan terhadap transparansi informasi keuangan untuk kepentingan perpajakan. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Sistem pemungutan pajak di Indonesia adalah self assesment, tetapi tidak semua Wajib Pajak melaporkan hartanya dengan jujur. Salah satu cara yang dilakukan oleh Pemerintah adalah mengeluarkan peraturan mengenai transparansi informasi keuangan untuk kepentingan perpajakan. Salah satu lembaga keuangan yang wajib melaporkan informasi keuangan adalah lembaga jasa keuangan yang melaksanakan kegiatan di sektor perbankan. Peraturan tersebut tentunya berdampak pada sektor perbankan. Penelitian ini akan membahas persepsi perbankan berdasarkan indikator persepsi dan transparansi informasi keuangan berdasarkan indikator transparansi. Tujuan dari penelitian adalah mengetahui persepsi perbankan terhadap transparansi informasi keuangan untuk kepentingan perpajakan. Penelitian ini merupakan penelitian kualitatif dengan teknik pengumpulan data melalui wawancara dan penyebaran kuesioner kepada tiga pihak perbankan. Hasil dari penelitian ini adalah pihak perbankan menerima atau menyerap informasi dari surat pemberitahuan dan sosialisasi oleh Direktorat Jenderal Pajak. Mereka memahami peraturan, cara pelaporan, dan jangka waktu pelaporan informasi keuangan untuk kepentingan perpajakan. Penilaian atau evaluasi dari masingmasing bank terkait peraturan tentang transparansi informasi keuangan untuk kepentingan perpajakan berbeda-beda. Ketiga bank menyediakan informasi keuangan untuk kepentingan perpajakan secara akurat dan tepat waktu, melaporkan informasi keuangan melalui portal EOI untuk menyediakan akses bagi Direktorat Jenderal Pajak. Tidak ada kekuatiran yang timbul terhadap adanya penurunan kepercayaan nasabah untuk menyimpan uangnya di bank. Alasannya karena semua bank menerapkan hal yang sama. Pada kenyataannya, jumlah simpanan nasabah masih mengalami peningkatan. Oleh karena itu, dapat disimpulkan bahwa nasabah masih memiliki kepercayaan untuk menyimpan uangnya di bank / Tax collection system in Indonesia is self-assessment, but not all taxpayers report their assets honestly. One way that the Government does is to issue regulations on the transparency of financial information for tax purposes. One of financial institution that is obliged to report financial information is a financial services agency conducting activities in the banking sector. The regulation certainly has an impact on the banking sector. This study will discuss banking perceptions based on indicators of perception and transparency of financial information based on transparency indicators. The purpose of this research is to know the perception of banking on the transparency of financial information for the interest of taxation. This research is a qualitative research with data collecting technique through interview and distribution of questionnaires to three banks. The result of this research is the banking party accept or absorb information from notification and socialization by Directorate General of Taxes. They understand the rules, how to report, and the period of reporting financial information for the benefit of taxation. Assessment or evaluation of each bank related to regulations on the transparency of financial information for the purposes of taxation vary. All three banks provide financial information for tax purposes accurately and timely, reporting financial information through the EOI portal to provide access to the Directorate General of Taxes. There is no concern arising from a decrease in customer confidence in saving money in the bank. The reason is because all banks apply the same thing. In reality, the amount of customer deposits is still increasing. Therefore, it can be concluded that customers still have the confidence to save their money in the bank

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Vanessa, PriskilaNIM01220150003UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorUpa, Vierly AnantaUNSPECIFIEDUNSPECIFIED
Thesis advisorTjahjono, Josephine K.UNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: persepsi; transparansi; perbankan; perception; transparency; banking
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting
Current > Faculty/School - UPH Surabaya > Business School > Accounting
Depositing User: Rafael Rudy
Date Deposited: 25 May 2022 08:10
Last Modified: 25 May 2022 08:10
URI: http://repository.uph.edu/id/eprint/47506

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