ANALISIS PERBEDAAN TINGKAT PEMAHAMAN WAJIB PAJAK DAN FISKUS TERHADAP PENGETAHUAN UMUM, PERENCANAAN, STRATEGI PERENCANAAN, DAN PENGGELAPAN PAJAK DI WILAYAH KANTOR PELAYANAN PAJAK PRATAMA KOTA BUKITTINGGI

Abstract

This study analyzes the differences in understanding of tax planning, tax planning strategies, and tax evasion between the taxpayer and the tax authorities. Sample studies on research on this is a corporate taxpayer in the city Bukittinggi and tax officials in the Tax Office Primary Bukitinggi city.

         In this study data processing using two tests, namely independent test sample t-test and Wilcoxon test, rate difference is caused by differences in understanding the educational background, training followed, the results of this study revealed that there is a difference of understanding between the taxpayer and the tax authorities of the general knowledge, planning, and tax planning strategies, while the tax evasion variables there is no difference of understanding between taxpayers and tax authorities.

                                       
Keywords: general knowledge of tax, tax planning, tax planning strategies, and tax    

evation.