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: | Creators NIM Email ORCID Vanessa, Priskila NIM01220150003 UNSPECIFIED UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Upa, Vierly Ananta UNSPECIFIED UNSPECIFIED Thesis advisor Tjahjono, Josephine K. UNSPECIFIED UNSPECIFIED |
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 |