ANALISIS PEMAHAMAN KEWAJIBAN PERPAJAKAN WAJIB PAJAK ORANG PRIBADI DI KOTA SOLOK (Menurut UU KUP No.28 Tahun 2007 dun UU PPh N0.36 Tahun 2008).
(^te^tu
w KtP Ndn f.t8
2007
t21
w pph No.t6 td,n
IIIBIAM
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sdt@
tutuAtultu
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edhdt tt Kda bbr eryu tuktb yt;tr
^4ot NE
ptun@ b,4ib v4tb Njr* aa" pdabarus phbryN p?i tlbhr
ettu rpen44 dtt .der tu tu \|qtb tuj* ppr wR db"tli di
xatu tuto| Mir tu4 Ptu e@ n tu'Ii Fwr
33%
(wd: tuum Fe*gei kEjb Pqaido
*rr
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du
,m5
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kohui lnu tu
rda csa P@d
rduD 20m ,el@ P.jrr
Pdria o
y@g
n@Fh tsrobtu
kqEDd {u3
Fj* d bdo4li. lnN$F pd Paj* PcrgbsirD (?h) hqbur skM c/
4r6df,. snh Fustu Fjd iii n.mbeih k4my@ pd klda
wiiib Pd* ud n{chtue, m.n@hitueie, oo)do. tu EdaPqh
(ddyl .,',,44e naFfu fu GnFn$di jdd
Fdnru @nk yq pe sntu eiku'iF li@i@h pd jtu e
my'fu!
dDggi
s.jr E6nsi pqaj*o, hcrja Frctu
Fj* sq@ @@
lsaF 3i,
c,/ 4{4mE- yas
tu kptrtu
qt 4,, z4 !N
o
krjljua wjib Fjirq
(iiD
/i r-tu
dd e: rriib Fid i
n,r.da$ ydtu bsBr ud runh4e Fj* tu
o" s
'd
mjib
orr\
Fded id bd!. etublh4 jumld ujib Fjt rg
&id d
naFrr fid!
qid!s'dk'e
hrw dtrgk k$drni sjib Fj* ssd drsdi dd d4si hd'hiF
deLd Fnrhmo oq& ttuep |.htui p4d.kM. s.lrii h &o@
M.iuru,
doF
DdF6i yos rpd @,a3 pijd
d.iei prndlrrb
wdib Pajd den
&o do bptu
wajib Pajd,
n&
E6!rei F@n[.i ito sd{@ssd etui ds *j.lrn d.iF lnq
Fs dc!@gre Nmu jib Fdgkr
ridsk drddsFplEcrs t Foho Mj$ Fj* da Fntuo redlp
etr@la$r'iirclhgbFrldbr@
ddki@luighosipafu
P*lihi rdbs drti!
rbd4 tsn&\db l.$irbu F4ai*o wjib
di
paj* ods p'jb&ri,Eb&p pd!}lliM k q.libu FDajd@ rudrtu
Kobso]ok'69@mi.@bilspd
FbL *jib !id) do odrih rgbs a di6 Irc,
&ns m ffihsstro ksiodlaan! @ rcs@idi
NP*F (@oq
ft@wdihely@gdsaleddm@
l@bsk
uj
@
lqaj*o
Mjib
Fjr
o@s
mu be!$F 6!kr tsmhmM $ajib Paj* o g PdMi
(*diM
di Kob sobk gew r% kuB8 Fh
Frtum
'qhd4
tsFaj*o Najib Prjd omg PiM Md@ vljto Pajd duh trnb.y&
sein
Fj'r tu ouydFikln sPr. raPi vljib P.jd
F!tum F4{jrre yes bdtu sd iii tdihlr dri trhp ito pdeyq
dsb.b@j@Fbymy6grc@Dd4Lu4PfudfuFi
r. wajibb hb Echniki NPM bihrh
2AFhs*dibMh',dubldndlihMm?
r.
pqghsilo ridd km P3j* (Prp) usk qdib pljd
oa piM
Asoi.fugh'Dlj107',4?,$,4bl
fq,odqkrcfuq
Psslt@ sM dn sdq t6M utu*
ad4 tututu utu du fda c a Peqtob ev q Pttu|'tu-
DiEkbdn
@rPai.k2@3
'|4$
P@rtur PPrPd * tud tufri tujitu Pqi,LN
Hukum
'rp,
re6.
Ms
P!jd.
idm' $r4e
EnFr
o try'< t u( e ta-@ rFt
ir Nfiod
o F@. l,
,6,4dr ?4". cen K.du
(Edhi
bii).
AMd Ldif. A6ftd, dE 1?06). rd u'44 tu? ]NE rs4^:
,r&n{r!n Mr4'i4. r4r voum. e xo r, !d 206, Ln
!tueurdsr rssa
^wa
unum dn rrD
ch r@jen
br tu tubn ldtran
enogPhnF@b6hfuLafu'JWl^
$kd[Un&.6'',d,,14?fthiq
sdkrtu wtu
w KtP Ndn f.t8
2007
t21
w pph No.t6 td,n
IIIBIAM
@ @a6d6
sdt@
tutuAtultu
2003J
(M.rututwratNdaf M200/d
PajqL
ebei dd tuu Pdqtu
@Jct
k
qry
4@rnb
!.rr 6oL Pll 9w3
^Ekd
aa pth No.t6
t'hh
na3)
N.8a
a4u \qswbn
fudllalefukpfull@
Ffr4hr@ artu
edhdt tt Kda bbr eryu tuktb yt;tr
^4ot NE
ptun@ b,4ib v4tb Njr* aa" pdabarus phbryN p?i tlbhr
ettu rpen44 dtt .der tu tu \|qtb tuj* ppr wR db"tli di
xatu tuto| Mir tu4 Ptu e@ n tu'Ii Fwr
33%
(wd: tuum Fe*gei kEjb Pqaido
*rr
Fdigkd rn hid4* dhr &i
du
,m5
Fnds fBN
Rp40e ririuD.
du
nI653
ririui rritur
drili
('2,3
,@7
du
khdkm
2010
ttu frsuijukr$
dlksi Fiiinh r!j!r uDd
oeE!@ Rprlt
sbry fr4er
Fjsk
'iriui,
diq
al'u
'du
,@3
no4en nnidi
bsd P.tuiM P@.j.ko
FEr be&p tudd
tuDBdk Brob)
,6 o{hdi
*bs
RDz2.7
Fs bsdi 4dgl,
R,90,N'iufua,9@ii&iAIBN-Idu20@
kohui lnu tu
rda csa P@d
rduD 20m ,el@ P.jrr
Pdria o
y@g
n@Fh tsrobtu
kqEDd {u3
Fj* d bdo4li. lnN$F pd Paj* PcrgbsirD (?h) hqbur skM c/
4r6df,. snh Fustu Fjd iii n.mbeih k4my@ pd klda
wiiib Pd* ud n{chtue, m.n@hitueie, oo)do. tu EdaPqh
(ddyl .,',,44e naFfu fu GnFn$di jdd
Fdnru @nk yq pe sntu eiku'iF li@i@h pd jtu e
my'fu!
dDggi
s.jr E6nsi pqaj*o, hcrja Frctu
Fj* sq@ @@
lsaF 3i,
c,/ 4{4mE- yas
tu kptrtu
qt 4,, z4 !N
o
krjljua wjib Fjirq
(iiD
/i r-tu
dd e: rriib Fid i
n,r.da$ ydtu bsBr ud runh4e Fj* tu
o" s
'd
mjib
orr\
Fded id bd!. etublh4 jumld ujib Fjt rg
&id d
naFrr fid!
qid!s'dk'e
hrw dtrgk k$drni sjib Fj* ssd drsdi dd d4si hd'hiF
deLd Fnrhmo oq& ttuep |.htui p4d.kM. s.lrii h &o@
M.iuru,
doF
DdF6i yos rpd @,a3 pijd
d.iei prndlrrb
wdib Pajd den
&o do bptu
wajib Pajd,
n&
E6!rei F@n[.i ito sd{@ssd etui ds *j.lrn d.iF lnq
Fs dc!@gre Nmu jib Fdgkr
ridsk drddsFplEcrs t Foho Mj$ Fj* da Fntuo redlp
etr@la$r'iirclhgbFrldbr@
ddki@luighosipafu
P*lihi rdbs drti!
rbd4 tsn&\db l.$irbu F4ai*o wjib
di
paj* ods p'jb&ri,Eb&p pd!}lliM k q.libu FDajd@ rudrtu
Kobso]ok'69@mi.@bilspd
FbL *jib !id) do odrih rgbs a di6 Irc,
&ns m ffihsstro ksiodlaan! @ rcs@idi
NP*F (@oq
ft@wdihely@gdsaleddm@
l@bsk
uj
@
lqaj*o
Mjib
Fjr
o@s
mu be!$F 6!kr tsmhmM $ajib Paj* o g PdMi
(*diM
di Kob sobk gew r% kuB8 Fh
Frtum
'qhd4
tsFaj*o Najib Prjd omg PiM Md@ vljto Pajd duh trnb.y&
sein
Fj'r tu ouydFikln sPr. raPi vljib P.jd
F!tum F4{jrre yes bdtu sd iii tdihlr dri trhp ito pdeyq
dsb.b@j@Fbymy6grc@Dd4Lu4PfudfuFi
r. wajibb hb Echniki NPM bihrh
2AFhs*dibMh',dubldndlihMm?
r.
pqghsilo ridd km P3j* (Prp) usk qdib pljd
oa piM
Asoi.fugh'Dlj107',4?,$,4bl
fq,odqkrcfuq
Psslt@ sM dn sdq t6M utu*
ad4 tututu utu du fda c a Peqtob ev q Pttu|'tu-
DiEkbdn
@rPai.k2@3
'|4$
P@rtur PPrPd * tud tufri tujitu Pqi,LN
Hukum
'rp,
re6.
Ms
P!jd.
idm' $r4e
EnFr
o try'< t u( e ta-@ rFt
ir Nfiod
o F@. l,
,6,4dr ?4". cen K.du
(Edhi
bii).
AMd Ldif. A6ftd, dE 1?06). rd u'44 tu? ]NE rs4^:
,r&n{r!n Mr4'i4. r4r voum. e xo r, !d 206, Ln
!tueurdsr rssa
^wa
unum dn rrD
ch r@jen
br tu tubn ldtran
enogPhnF@b6hfuLafu'JWl^
$kd[Un&.6'',d,,14?fthiq
sdkrtu wtu