FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENERAPAN SELF ASSESSMENT SYSTEM (STUDI EMPIRIS PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG ILIR BARAT)

MELINDA, TIARA AULIA and Ubaidillah, Ubaidillah and Daud, Rochmawati (2020) FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENERAPAN SELF ASSESSMENT SYSTEM (STUDI EMPIRIS PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG ILIR BARAT). Undergraduate thesis, Sriwijaya University.

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Abstract

Indonesia applies Self Assessment System for its tax collection system. This success depends on parties whether the fiscus or tax payers. This research aims to test factors influenced effectiveness the application of Self Assessment System. This research uses tax socialization, service of fiscus , tax payers knowledge, and tax payers awareness as independent variable. As dependent variable, this research uses effectiveness the application of Self Assessment System itself. This research uses survey method on tax payers in Palembang city. Samples are collected withquestionnaire on purposive Sampling. Then data are analyzed by multiple regression analysis. Based on the analysis it is known that the tax socialization and tax payers knowledge has a positive effect and significant on effectiveness the application of Self Assessment System. But, service of fiscus and tax payers awareness has no effect on effectiveness the application of Self Assessment System.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Self Assessment System, sosialisasi perpajakan, pelayanan fiskus, pengetahuan dan pemahaman peraturan perpajakan, kesadaran wajib pajak.
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 6175 not found.
Date Deposited:	26 Jun 2020 04:05
Last Modified:	26 Jun 2020 04:05
URI:	http://repository.unsri.ac.id/id/eprint/30823

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