PEMAHAMAN PEDAGANG SEPATU DAN PAKAIAN DI PASAR THUMBURUNI FAKFAK TENTANG PAJAK PENGHASILAN

Abstract

The purpose of this study is to assess the understanding of income tax among shoe and clothing seller at Thumburuni Market in Fakfak. A descriptive qualitative research method was employed. Primary data were collected through observation, interviews, and questionnaires, while secondary data consisted of documentation regarding the market and vendor profiles. The interview guidelines and questionnaire indicators focused on understanding general seller obligations, as well as tax procedures and general tax regulations. Thirteen vendors agreed to participate as informants. The results indicate that only a small number of informants understood tax obligations, procedures, and general regulations. Some informants viewed tax regulations merely as administrative requirements for business operations; therefore, there is a need for outreach and education in the field, particularly prior to the annual tax return (SPT) filing period