Pengaruh Penerapan Self Assessment System dan Reformasi Administrasi Perpajakan terhadap Kepatuhan Pajak (Studi Empiris terhadap Wajib Pajak Badan pada KPP Pratama Bandung Bojonagara))
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Date
2014-03-27
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Abstract
ABSTRACT
THE EFFECT OF SELF ASSESSMENT SYSTEM IMPLEMENTATION AND TAX ADMINISTRATION REFORM
TOWARDS TAX COMPLIANCE
(The Empirical Study to The Company Taxpayers
at KPP Pratama Bandung Bojonagara)
The aims of this study is to demonstrate ”The Implementation of Self Assessment System and Tax Administration Reform variables towards the Company Taxpayers Compliance by the Minister of Finance No.192/PMK.03/2007 Article 1.
This research used descriptive-analytical study, and it is aimed to describe completely and clearly about the characteristics of the problems in relation variables through a hypothesis testing. In doing so the study used explanatory survey research have been applied a questionnaire as a data collection instrument to obtain primary data to be tested. The hypothesis was tested by using Multiple Linier Regression Analysis.
A study of 400 corporates taxpayers but only 376 can be processed and 35 tax authorities people consisting of 20 Account Representative and 15 Tax Auditor in KPP Pratama Bandung Bojonagara provide results that The Implementation of Self Assessment System and Tax Administration Reform are simultaneously have a positif significant effect on The Company Taxpayers Compliance and partially, both of The Implementation of Self Assessment System and Tax Administration Reform each also have a positif significant effect on The Company Taxpayers Compliance.
Keywords: Self Assessment System Implementation, Tax Administration Reform, Tax Compliance.
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Self Asseshttps://students.unpad.ac.sment System, Reformasi Administrasi Perpajakan, Kepatuhan Pajak