ANALISIS PENGARUH PEMAHAMAN, PENERAPAN SELF ASSESMENT SYSTEM PADA KEPATUHAN WPOP DALAM MELAKSANAKAN PELAPORAN SPT DI KPP PRATAMA PURWOREJO

Abstract

The   Self   Assessment   System   tax   collection   system   is   one   of   the government's efforts to make it easier for taxpayers to submit annual tax returns. Self Assessment System, namely a tax collection system that imposes the determination  of  the  amount  of  tax  that  needs  to  be  paid  by  the  taxpayer concerned independently. Taxpayers are parties that play an active role in calculating, paying, and reporting the amount of tax to the Tax Service Office (KPP).

The population and sample in this study are individual taxpayers in Purworejo Regency. The sampling technique used in this study is a random sampling technique. The sample of this research is 100 respondents. The data collection method used is primary data using a questionnaire. Multiple linear regression analysis technique.

 The results of this study based on the analysis carried out, it can be concluded   that   the   understanding   of   the   self-assessment   system   and   the application of the self-assessment system has an R-Square value of 0.480. The understanding of the self-assessment system has a positive and significant effect on  individual  taxpayer  compliance with  a  significant  value of  0.001  and  the implementation of the self-assessment system also has a significant effect on individual taxpayer compliance with a significant value of 0.001. The understanding  and  application  of  the  self-assessment  system  simultaneously affects the level of compliance of individual taxpayers with a significance value of 0.000.