PENGARUH PEMAHAMAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, DAN PELAKSANAAN SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK

Rachma, Riska Putri Iftita (2012) PENGARUH PEMAHAMAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, DAN PELAKSANAAN SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Riska Putri Iftita Rachma, 2011; The Influence between Understanding Taxpayers, Awarness of Taxpayers, and Realization of Self Assessment System Toward Taxpayer Complience. Research in: KPP Pratama Jakarta Cakung Satu. Promotor team: ; Tresno Ekajaya, SE, M.Ak., Dian Citra Aruna, SE, M.si. Taxes are based on laws which mean that tax collection has been agreed or agreed upon between the government and society. Hope the government to all taxpayers regarding payment in the absence of fraud. So the public should be aware of their obligations in paying taxes. What's more this time, in accordance with the existing tax collection system in the current self assessment system in which the taxpayer was given the trust to calculate, deposit, and reporting its own taxes, this really takes the role of honest taxpayers for the system to run well. But in reality, many obstacles faced in the implementation of this tax collection, with the persistence of ignorance taxpayers on taxation so that there are still people who are still considered not compliant because of lack of understanding them as taxpayers. This research was conducted using questionnaires by using a sample of individual taxpayer. Measurement of variables using Likert scale with the scale of the data used in the form of an interval scale. Technical analysis used in this study is the multiple linear regression is preceded by the classical assumption of normality test, multicollinearity, autocorrelation test, and test of heteroscedasticity. By testing the hypothesis of the F test and t test to process data obtained by the use of SPSS statistical program. Results of data analysis or regression results indicate that the jointly understanding Taxpayers, Taxpayer awareness, and implementation of self-assessment system taxpayers affect compliance. While partially, all independent variables namely understanding Taxpayers, Taxpayer Awareness and implementation of self-assessment system affects partially taxpayer compliance. The size of the coefficient of determination (adjusted R square) is approximately 0.744. This means that 74.4 percent of the dependent variable that is taxpayer compliance can be explained by three independent variables, while the remaining 25.6 percent of Taxpayer compliance is explained by variables or other causes outside the model.

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