PERSEPSI WAJIB PAJAK ORANG PRIBADI PADA TINGKAT KEPATUHAN ATAS PELAKSANAAN SELF ASSESSMENT SYSTEM DAN PENGARUHNYA TERHADAP TINDAKAN PENYELUNDUPAN PAJAK (TAX EVASION): STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA SLEMAN YOGYAKARTA
Journal Title: Jurnal Akuntansi - Year 2013, Vol 1, Issue 2
Abstract
This study aimes to determine whether the perception of individual taxpayer compliance level for the implementation of self-assessment system tax evasion. The research was conducted by distributing questionnaires to individual taxpayers who are in the Kantor Pelayanan Pajak Pratama Sleman Yogyakarta (Tax Office Primary Sleman Yogyakarta). This research is a quantitative study. Sampling method is convinience sampling. Is sampling that is the distributed 70 quesionare, three of the respondents did not fill and 2 did not full completed. So, obtained data from 65 respondents. We used linear regression analysis with SPSS for Windows 17.00. We found that the perception of individual taxpayer compliance level for the implementation of self-assessment system negatively affect (tax evasion). The coesionare correlation coefficient is -0.547. It indicates that there is a moderate or fairly between individual taxpayer perception on the level of compliance on the implementation of selfassessment system for tax evasion. Negative direction indicates that the higher the perception of individual taxpayer compliance level for the implementation of self-assessment system, the lower tax evasion, or vise versa.
Authors and Affiliations
Indah Puspitasari, Dewi Kusuma Wardani
Keywords
Related Articles
- EP ID EP286409
- DOI 10.24964/ja.v1i2.14
- Views 116
- Downloads 0
PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, SANKSI PAJAK KENDARAAN BERMOTOR, DAN SISTEM SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi kasus WP PKB roda empat di Samsat Drive Thru Bantul)
This study aimed to examine the effect of knowledge of the taxpayer, the taxpayer awareness, motor vehicle tax penalties, and the system of samsat drive thru on tax compliance in the motor vehicle in samsat Bantul. The d...
Penilaian Atas Struktur Pengendalian Internal Pada Rumah Sakit Pertamina Plaju dalam Hubungannya dengan Pemeriksaan Akuntan Publik
This study aims to find out how the implementation of the implementation of internal control as a whole in Pertamina Plaju Hospital. This research is a descriptive qualitative research using primary data and...
PENGARUH EFISIENSI BIAYA TERHADAP TINGKAT KESEHATAN KOPERASI SIMPAN PINJAM (KSP) DAN UNIT SIMPAN PINJAM (USP) (STUDI PADA KOPERASI DI SURAKARTA TAHUN 2015)
This paper aims to determine the influence of cost efficiency by six proxies on each KSP and USP Cooperative which has been assessed by Dinas Koperasi and UMKM Surakarta in 2015 on the level of health of the cooperative...
ANALISIS PERSEPSI BMT PENGGUNA TERHADAP KUALITAS JASA PELAYANAN PPOB ABSINDO
The purpose of this research is to study the differences in expectations of service quality in the use of BMT PPOB ABSINDO by users in Yogyakarta . The research instrument is a questionnaire to the user BMT PPOB ABSINDO...
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KEANDALAN PELAPORAN KEUANGAN PEMERINTAHAN DESA DI KABUPATEN KLATEN
The purpose of this study to examine the effect implementation of the influence of human resource quality, exploiting of information technology, and internal control system for reliability of the Government Financial Rep...