PENGARUH SELF ASSESSMENT SYSTEM DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This research aimed to examine and analyze the effect of implementation of self-assessment system and tax knowledge on personal taxpayers’ compliance. While, it was an empirical study of Pratama Tax Service Office Karang Pilang, Surabaya. Moreover, the tax payers’ compliance is the part of the implementation of self-assessment system which was largely determinated by the level of tax compliance .This research was quantitative. Moreover, the data collection technique used accidental sampling with survey as the instrument. Furthermore, the data were primary which in the form of questionnaires. The questionnaires were distributed to the respondents who were personal taxpayers. In addition, the data analysis technique used multiple linier regression. In line with, there were 50 respondents of personal taxpayers at Pratama Tax Services Office Karang Pilang, Surabaya; as sample. Meanwhile, the analysis tool used multivariate regression. The research result concluded the implementation of self-assessment system had positive effect on personal taxpayers’ compliance at Pratama Tax Service Office Karang Pilang, Surabaya. Likewise, taxation knowledge had positive effect on personal taxpayers’ compliance at Pratama Tax Service Office Karang Pilang Surabaya.
Keywords: self-assessment system, taxation knowledge, taxpayers’ compliance