PENGARUH SISTEM PELAYANAN PAJAK DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENERAPAN SELF ASSESSMENT SYSTEM DI KANTOR PELAYANAN PAJAK PRATAMA BANTUL
Journal Title: Jurnal Akuntansi - Year 2014, Vol 2, Issue 1
Abstract
This study was conducted to examine the effect of the tax system variables and individual tax compliance on the implementation of self assessment system in KPP Pratama Bantul. This study uses the dependent variable is self assessment system and the indepen dent variable is the tax system , an individual taxpayer compliance are listed in the KPP Pratama Bantul. The sampling technique used is random sampling of individual taxpayers in the region of Bantul and individuals who have a NPWP. Data collection procedures using a questionnaire which was distributed to be filled by an individual taxpayer. The analysis technique used is multiple regression with SPSS 16.0 tools. Based on the results of the analysis indicate that the variable tax system and compliance services an individual taxpayer simul tan proved significant effect on the implementation of self assessment system . Predictive ability of the three variables on self assessment system shows the independent variables can explain the variation in the dependent variable of 34.8 % and the rest is explained by other variables.
Authors and Affiliations
Uum Helmina Chaerunisak, Suyanto Suyanto
Keywords
Related Articles
- EP ID EP286428
- DOI 10.24964/ja.v2i1.22
- Views 148
- Downloads 0
PENERAPAN METODE BALANCE SCORECARD SEBAGAI TOLOK UKUR PENILAIAN KINERJA PADA ORGANISASI SEKTOR PUBLIK (Studi Pada Dinas Pajak Daerah dan Pengelolaan Keuangan Kota Yogyakarta)
Regional Tax Agency and Financial Management ( DPDPK ) Yogyakarta is one of responsibility center in the structure organizations of local government that have an important role in budget planning and controlling. This st...
ANALISIS PENGARUH PEMAHAMAN KETENTUAN DAN PRESEPSI WAJIB PAJAK TENTANG PERATURAN PEMERINTAH NOMER 46 TAHUN 2013 TERHADAP KEPATUHAN DALAM MELAKSANAKAN KETENTUAN PADA WAJIB PAJAK PELAKU USAHA MIKRO KECIL DAN MENENGAH DI KOTA YOGYAKARTA
This study aims to determine the effect of the provisions of the understanding and perception of actors taxpayer Micro, Small and Medium Enterprises of the Government Regulation No. 46 of 2013 on tax compliance in implem...
PERILAKU EARNINGS MANAGEMENT DI SEKITAR PERUBAHAN TARIF PAJAK TAHUN 2008 (Studi Pada Perusahaan Perbankan Di Bursa Efek Indonesia Yang Menyalurkan Kredit Kepada UKM)
This study aims to test the level of earning management before and after the income tax rate reduction for 2008 fiscal year. The samples were 21 banking companies listed in Indonesia Stock Exchange, which has provides lo...
PENGARUH SISTEM PELAYANAN PAJAK DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENERAPAN SELF ASSESSMENT SYSTEM DI KANTOR PELAYANAN PAJAK PRATAMA BANTUL
This study was conducted to examine the effect of the tax system variables and individual tax compliance on the implementation of self assessment system in KPP Pratama Bantul. This study uses the dependent variable is se...
PENGARUH PENERIMAAN RETRIBUSI DAN PENETAPAN TARIF OBYEK WISATA TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN GUNUNG KIDUL TAHUN 2013-2015
The purpose of this research is to determine the effect Admission and Determination of Rates Levy Heritage simultaneously and partially on the level of revenue. The population in this research is a report on actual reven...