ANALISIS SELF ASSESSMENT WAJIB PAJAK DALAM MENGISI SURAT PEMBERITAHUAN (SPT) TAHUNAN ORANG PRIBADI DI KABUPATEN SIDOARJO

Abstract

This research is implemented due to the vast number of athletes and their income which comes from many sources. It aims to examine how far athletes in Sidoarjo Regency have their tax compliance. In other words, the study proposes to evaluate the implementation of the Self-Assessment system by the Directorate General of Taxation (DJP) in the management of personal income tax in Sidoarjo district. Furthermore, it applies the Theory of Planned Behavior (TPB) and Technology Acceptance Model (TAM) to analyze the understanding, compliance, also problem level which dealt with the taxpayers when applying the e-Filling. Moreover, the research focuses on the profession and cardio sports fans in the Sidoarjo district. The research results show that most taxpayers do not implement a good self- assessment, especially the usage of e-Filling in the annual SPT affected by several factors, such as the lack of understanding of the system, technical obstacles, and uncertainty in calculating tax obligations. However, few taxpayers have a high awareness of the importance of taxes and remain to be consistent in tax compliance by utilizing e-filing