ANALISIS PERBEDAAN PERILAKU WAJIB PAJAK ORANG PRIBADI ATAS PPH PASAL 21 DI SANGGAR KEGIATAN BELAJAR (SKB) KARANGANYAR DAN PIONEER KARANGANYAR

Abstract

Tax payment is the manifestation of citizen’s obligation to contribute directly and collectively to paying
dues in the attempt of national funding and development. Tax is a levy compulsorily paid by the people
to the state and will be used for the government and public’s interest. People paying tax will not benefit
from the tax directly, because the tax is used for the public interest rather than the personal interest.
Thus, clearly the role of tax revenue to a state becomes very dominant in supporting government wheel
and development funding. Taxpayer can be personal or corporate, including tax payer, tax withholder
and tax collector, having taxing right and obligation according to the provision of taxing laws.
The method employed was qualitative method with descriptive analysis by means of distributing
questionnaire in Sanggar Kegiatan Belajar (SKB) of Karanganyar and Pioneer Karanganyar. This
research aimed to reveal the difference of behavior between Personal Taxpayers in Sanggar Kegiatan
Belajar (SKB) of Karanganyar and Pioneer Karanganyar, particularly the employees of Sanggar
Kegiatan Belajar (SKB) of Karanganyar and Pioneer Karanganyar, over Article 21 of PPh. The result
of research showed that there was no significant difference of behavior between Personal Taxpayers in
Sanggar Kegiatan Belajar (SKB) of Karanganyar and Pioneer Karanganyar. In other words, the
difference of behavior between Personal Taxpayers in Sanggar Kegiatan Belajar (SKB) of
Karanganyar and Pioneer Karanganyar was insignificant. Therefore, empirically the result of score
calculation for taxpayer’s behavior was equal in Sanggar Kegiatan Belajar (SKB) of Karanganyar and
Pioneer Karanganyar.