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All Journal Majalah Forum Teknik UGM Nexus Pendidikan Kedokteran dan Kesehatan Jurnal Akuntansi Pendas : Jurnah Ilmiah Pendidikan Dasar SASTRANESIA: Jurnal Program Studi Pendidikan Bahasa dan Sastra Indonesia DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) JEECAE (Journal of Electrical, Electronics, Control, and Automotive Engineering) Sasando : Jurnal Bahasa, Sastra Indonesia, dan Pengajarannya Jurnal Ilmiah Keperawatan Imelda ATRABIS: Jurnal Administrasi Bisnis (e-Journal) JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) JINTAN : Jurnal Ilmu Keperawatan Jurnal Ilmiah Maternal Jurnal Abdimas Dosma Jurnal Pengabdian Mandiri MAHADAYA Jurnal Bahasa, Sastra, dan Budaya ICO EDUSHA Journal of Social Empowerment Indonesian Journal of Midwifery (IJM) Indonesian Journal of Pharmacy and Natural Product Jurnal Mahasiswa Ilmu Kesehatan Jurnal Berita Ilmu Keperawatan Morfologi : Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya Prosiding Seminar Nasional Unimus Science and Technology: Jurnal Pengabdian Masyarakat Epaper Bisnis: International Journal Entrepreneurship and Management Jurnal Bidan Mandira Cendikia Jurnal Ilmiah Kesehatan Mandira Cendikia Jurnal Penelitian Pendidikan Jurnal Ilmu Keperawatan dan Kebidanan Indonesia Jurnal Kebidanan Jurnal Abdimas Indonesia
Indah Puspitasari
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Journal : Jurnal Akuntansi

 1 
PERSEPSI WAJIB PAJAK ORANG PRIBADI PADA TINGKAT KEPATUHAN ATAS PELAKSANAAN SELF ASSESSMENT SYSTEM DAN PENGARUHNYA TERHADAP TINDAKAN PENYELUNDUPAN PAJAK (TAX EVASION): STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA SLEMAN YOGYAKARTA Indah Puspitasari; Dewi Kusuma Wardani
Jurnal Akuntansi Vol 1 No 2 (2013): JURNAL AKUNTANSI VOL. 1 NO. 2 DESEMBER 2013
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aimes to determine whether the perception of individual taxpayer compliance level for the implementation of self-assessment system tax evasion. The research was conducted by distributing questionnaires to individual taxpayers who are in the Kantor Pelayanan Pajak Pratama Sleman Yogyakarta (Tax Office Primary Sleman Yogyakarta). This research is a quantitative study. Sampling method is convinience sampling. Is sampling that is the distributed 70 quesionare, three of the respondents did not fill and 2 did not full completed. So, obtained data from 65 respondents. We used linear regression analysis with SPSS for Windows 17.00. We found that the perception of individual taxpayer compliance level for the implementation of self-assessment system negatively affect (tax evasion). The coesionare correlation coefficient is -0.547. It indicates that there is a moderate or fairly between individual taxpayer perception on the level of compliance on the implementation of selfassessment system for tax evasion. Negative direction indicates that the higher the perception of individual taxpayer compliance level for the implementation of self-assessment system, the lower tax evasion, or vise versa. Keywords: Perception of taxpayer compliance level for the implementation of selfassessment system, tax evasion.
Co-Authors Ade Ilham Gunaputra Aditya Muhammad Saputra Agung Budi Kurniawan Aisha Yulyanticha Aliffia, Aliffia Ananda Nova Ramadhani Ananda Putri Ningtiyas Andas, Amzal Mortin Anim Jauhariyah Anisha Pebymaharani Ariani, Nur Cahya Arisca Wanda Ramadhani Ashar Prima Asih Minarningtyas Ayuningtyas, Melysa Putri BAGUS WICAKSONO Bayu Ragil Pamungkas Bi Asngali Chusna Apriyanti Deni Nur Fauzi Desimaria Hia Desrinah Harahap Dewi Kusuma Wardani Dian Anggraini Dina Maisaroh Dwi ASTUTI Fauziah H Wada Fauziah H Wada Fauziah H. Wada Fika Amanda Vemina Filaili Ainun Jariyah Fina Oktafiana Ghulam Giska Dhea Maharani Ika Tristanti ika tristanti Ilma Nur Khasanah Ilyas, Asmiana Saputri Ima Nur Faizah Indarto Yuwono Irawati Indrianingrum Kania Wulan Saputri Kartikawati Kusumaningrum Kholis Nur Faizin Kuntang Winangun Lina Erviana M. M. Putra Setiawan Mara Imbang Satriawan Hasiolan Maratun Shoaliha Maratun Shoaliha Mardiatmi Susilohati Maria Reginatasya Meissi Kusuma Wardhani Melysa, Melysa Putri Ayuningtyas Miratu Khasanah Moh. Aris Prasetiyanto Mohamad Rizki Azhar Mudrikatun Mudrikatun Muhammad Wildan Kamal Nabila Naila Amelia Naeli Muna NANANG ROMANDONI Ninik Nitasari Noor Azizah NOVIYANTI Nuaf Maulana Nugroho Nur Aini Masruroh Nur Miladiyah Rahmah Nurwahidah , Andi Tenri Nurwahidah, Andi Tenri Oktavia Budianti Omy Marissa Verdiani Pandji Santosa Pipit Pelangi Puji Astuti Pusparatri, Edita Rahma Kartika Raras Hafiidha Sari Renzi Noviana Riza Yanti Rizma Yogi Putri Wiyadi Sawitry Sawitry Shavira Aulia Zahra Siti Rohani Supardi - Syarifah Meutia Goce Syifa Nur Aini Widya Arum Indra Yustita Wigati, Atun Wiwin Winangsih Yusrini, Yusrini