Detail Cantuman

Individual taxpayers with separated assets have difficulty reporting
their annual tax return, and individual taxpayers who are husband
and wife and have their own TINs must combine their net income
at the time of annual tax return reporting, resulting in bigger
progressive tax during the calculation of the income tax payable
that leads to underpaid income tax. This research to analyze the
knowledge of individual taxpayers with separated assets status on
annual tax return reporting at the Intermediate Tax Office of
Bekasi City, the obstacles faced, and the efforts made to overcome
the obstacles. This research was conducted using descriptive
qualitative methods. Data collection techniques interviews,
observation and documentation. Knowledge and understanding of
individual taxpayers with separate asset status in their annual tax
reporting in the Intermediate Tax Office of Bekasi City, when
measured by the theory of knowledge of taxpayers based on the
Khasanah theory, is still low, and it affects the accuracy of the
calculation during tax reporting.