TINGKAT KEPATUHAN PENGHITUNGAN PPh ATAS PENJUALAN TANAH DAN/ATAU BANGUNAN DI KPP PRATAMA MALANG UTARA
One indicator of tax compliance in self assessment system implementation is compliance in calculating income tax, but the level of compliance based on this indicator is still low. This research was conducted to determine the level of tax compliance, especially in calculating income tax on income from land and/ or building sales by comparing the tax base used by taxpayers with tax base from the results of tax office material research. The authors use the literature study, interviews, and documentation method to collect data source. This research found that the average of conformity percentage of the tax base used by taxpayers with tax base from the results of tax office material research was 51.78%. This shows that there are indications that taxpayers only report half of their actual transaction value. So it can be concluded that the level of tax compliance in calculating income tax is still low.