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ANALISIS KEPATUHAN PENGUSAHA KENA PAJAK DALAM PELAKSANAAN SISTEM ADMINISTRASI PPN PADA KPP PRATAMA BANDUNG TEGALLEGA

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This research aimed to know to what extent Taxable companies/ entrepreneur @Kp) comply with the Value Added Tax (VAT) implementation, and to .w,har extent the effor6 taken by Kantor Pelayanan Pajak Pratama Tega ega Bandung in order to improve dre Taxable companies/ entrepreneur (PKp) compliance. This research is conducted using descriptive method. The data collected is then processed and analyzed and further conclusion was made. The data was collected through rnterview and literature The data then was processed through analysis on Taxable companies/entrepreneur (PKP) compliance, thrs taxable companies/entrepreneur is confirmed as taxable companies/entrepreneur until they are able to report their tax invoice. Based on the results of the analysis, Taxable companies/entrepreneur @Kp) compliance with the VAT implementation in Kantor pelayanan pa.yak pratama Tegallega Bandung could be seen from the perc€ntage of Taxable companies/entrepreneur (PKP) who remains confirmed as Taxable companies/entrepreneur (PKP) and able to report their Tax Invoice that amounted up to 55%o. T"he effors taken by Kantor Pelayanan Pajak Pratama Tegallega Bandung to improve Taxable companies/entrepreneur (PKP) compliance with the VAT implementation was conducted through counseling, socialization and training. And they always accept and serve with pleasure w,hen there are one or two people who ask and consult about tax and other regulations regarding tax. Based on the analysis of the researcher, the main requirement for Taxable companieVentrepreneur (pKp) to comply with the VAT is for them to comply with the payment of periodic tax retum olvAT.