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description Journal article public Media Ekonomi dan Manajemen

Persepsi Wajib Pajak dan Pelaksanaan Sistem Self Assessment dengan Tingkat Kepatuhan Wajib Pajak Perseorangan pada Kantor Pelayanan Pajak Semarang Barat

Sri Suyati
Diterbitkan 2013

Abstrak

The main function is as a source of finance tax state (budgetair) and State regulating device (Regular). There is a difference in principle between the taxation system before taxreform the current taxation system. This was due transforms offisial Assessment System with Self Assessment System. Through the implementation of the Self Assessment system is expected to be implemented by the administration perpajak more orderly, controlled, simple and easily understood by members of the public taxpayerThe purpose of this research was to determine the perception and implementation Taxpayer Self Assessment system to the level of individual taxpayer compliance in West Semarang Tax Service Office ..Population is used as the object of all Individual Taxpayer is equal11,139 people (as of March 2012). Samples are taken by 100 people. The sampling technique used is random sampling. The method used for sampling is a way of lottery. Analysis tools used in this research is to test the validity of the Spearman rank correlation, correlation Kendall W and hypothesis testingBased on the research and discussion of issues that have been done can be summed up as follows: 1. There is a positive relationship between the perception of the taxpayer (X1) with an Individual Taxpayer compliance rate (Y)2. There is a positive relationship between the implementation of Self Assessment System (X2) with an Individual Taxpayer compliance rate (Y)3. There is a positive relationship between the perception of the taxpayer (X1) and Implementation of Self Assessment System (X2) with an Individual Taxpayer compliance rate (Y)

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