ANALYSIS OF INDIVIDUAL TAXPAYER SPT SUBMISSIONS AND STATE ORGANIZERS LHKPN SUBMISSIONS

Abstract

This research was carried out with the aim of finding out the impact that could be caused by a Taxpayer, including State Administrators, if submitting an Individual Annual SPT and LHKPN did not match the actual situation. Meanwhile, the research method used is a qualitative research method. Apart from that, the research approach chosen is a descriptive research approach. Furthermore, the research was carried out by analyzing several samples of Taxpayers who were State Administrators on the SPT and LHKPN that had been submitted. Based on the research results, it is known that there are differences between the reporting of both SPT and LHKPN for the 2 saturated samples for the 2020 tax year. This shows that there is potential for state revenue for tax obligations that have not been fulfilled by taxpayers as state administrators.