ANALISIS KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SPT MASA PPN (STUDI KASUS PADA KPP PRATAMA SUKABUMI)

Deya Nita Suryadi (1430611059) Muhammadiyah University of Sukabumi. Compliance Analysis of Taxpayer in Reporting VAT Amount Tax on KPP Pratama Sukabumi (Ismet Ismatullah, SE., M.Ak., CTA and Venita Sofiani, SE., M.Si.). This study aims to determine: Taxpayer Compliance Agency in Reporting Tax Return on VAT in Pratama Sukabumi. Variables used in this study are taxpayer compliance, VAT SPT Reporting Period. The method used is descriptive method with qualitative approach. And tested the validity of internal validity test, external validity test, reliability test, and objectivity test. Types of data used are primary data and secondary data with data collection techniques through observation, documentation and interviews. The method of analysis used is data reduction, data presentation, and verification / conclusion. The result of the analysis shows that WP Compliance Agency which register as PKP with WP Badan that reported VAT has been included well, with compliance reaching 82.27% percentage and low non compliance that is only 17.73%