PERSEPSI DAN PENGETAHUAN WAJIB PAJAK ORANG PRIBADI PADA PELAKSANAAN SELF ASSESSMENT SYSTEM PPh PASAL 21 DI PALEMBANG

YANTI, IRA SUKMA and YUSRIANTI, Hasni (2013) PERSEPSI DAN PENGETAHUAN WAJIB PAJAK ORANG PRIBADI PADA PELAKSANAAN SELF ASSESSMENT SYSTEM PPh PASAL 21 DI PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine how the perception and knowledge of individual taxpayer (WPOP) on the implementation of Self Assessment System (income tax article 21) in Palembang. The object research were 100 WPOP taken by random sampling in Palembang. The variables used in this research consisted of calculating and reporting duty and taxpayer’s perception about counseling, Service, and supervision duty by the tax officer. The data analysis technique used is descriptive statistical analysis techniques by classifying respondent ’s answer into five criteria. The result shows, in general knowledge of WPOP in calculating and reporting duty on Self Assessment System is in enough knowledge criteria (CT), whereas WPOP’s perception about counseling, Service, and supervision duty by the tax officer is in good criteria (B).

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Perception, Knowledge, WPOP, Self Assessment System, Palembang
Subjects: H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Mr Halim Sobri
Date Deposited: 15 Jan 2021 03:54
Last Modified: 15 Jan 2021 03:54
URI: http://repository.unsri.ac.id/id/eprint/40218

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