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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Accounting and Investment Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) AKTSAR: Jurnal Akuntansi Syariah Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL MANAJEMEN BISNIS Jurnal Mantik International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Akuntansi Kesatuan Abdi Kami : Jurnal Pengabdian Kepada Masyarakat Jurnal Pesut : Pengabdian untuk Kesejahteraan Umat Jurnal Ekonomi dan Manajemen Abdi Psikonomi Journal of Accounting and Finance Management (JAFM) Prosiding University Research Colloquium JRAP (Jurnal Riset Akuntansi dan Perpajakan) Innovative: Journal Of Social Science Research Majapahit Journal of Islamic Finance and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Jurnal pengembangan pendidikan akuntansi dan keuangan Journal of Ekonomics, Finance, and Management Studies Financial and Accounting Indonesian Research
Eskasari Putri
Universitas Muhammadiyah Surakarta
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Journal : Jurnal pengembangan pendidikan akuntansi dan keuangan

 1 
ANALISIS SELF, OFFICIAL, DAN WITHHOLDING ASSESMENT SYSTEM TERHADAP KEPATUHAN FORMAL WAJIB PAJAK Eskasari Putri; Octavia Rosa Indriana
Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK) Vol 1, No 1 (2020): JPPAK
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jppak.v1i1.55391

Abstract

Abstract The purpose of this research is to analyze and provide evidence regarding the self-assessment system, official assessment system, withholding assessment system on taxpayers' formal compliance and the obstacles that will arise. The type of data used in this study is primary data. Data obtained directly from taxpayers registered at KPP Pratama Karanganyar, by taking a population of 100 respondents from the general public. In taking the sample using convenience sampling technique. The source of data in this study is the score of each variable indicator obtained from filling out questionnaires which are distributed to individual taxpayers registered at KPP Pratama Karanganyar. The results of this study support the results of research conducted by Sari (2010) which states that trust is one of the important things that must be considered by tax officials in an effort to improve taxpayer compliance because trust is the basis for an action. If the taxpayer assumes that the tax apparatus is opportunistic or beneficial to himself, the taxpayer will be reluctant to pay taxes. The author's research concludes that the results of the multiple linear analysis above obtained a constant value of 2.88 with positive parameters which can be concluded that the value of the compliance variable has increased by 2.88 if all independent variables or x are zero. Keyword : Self Assesment System, Official Assessment System, Withholding Assesment System Abstrak Tujuan penelitian ini untuk menganalisis dan memberikan bukti-bukti mengenai self assesment system, official assessment system, withholding assesment system terhadap kepatuhan formal wajib pajak beserta kendala yang akan muncul. Jenis data yang digunakan dalam penelitian ini adalah data primer. Data yang diperoleh langsung dari wajib pajak yang terdaftar di KPP Pratama Karanganyar, dengan cara mengambil populasi yang berjumlah 100 responden dari masyarakat umum. Dalam pengambilan sampelnya menggunakan teknik convenience sampling.. Sumber data dalam penelitian ini adalah skor masingmasing indikator variabel yang diperoleh dari pengisian kuesioner yang dibagi kepada wajib pajak orang pribadi yang terdaftar pada KPP Pratama Karanganyar. Hasil penelitian ini mendukung hasil penelitian yang dilakukan oleh Sari (2010) menyatakan bahwa kepercayaan merupakan salah satu hal penting yang harus diperhatikan oleh aparat pajak dalam usaha untuk meningkatkan kepatuhan wajib pajak karena kepercayaan adalah dasar untuk suatu tindakan. Apabila wajib pajak beranggapan bahwa aparat pajak bersikap opportunis atau menguntungkan dirinya sendiri, maka wajib pajak akan enggan untuk membayar pajak. Penelitian penulis memperoleh kesimpulan bahwa hasil analisis linear berganda diatas diperoleh nilai konstanta yaitu 2,88 dengan parameter positif yang mana dapat disimpulkan bahwa nilai variabel kepatuhan mengalami kenaikan sebesar 2,88 apabila seluruh variabel independen atau x bernilai nol. Kata Kunci : Self Assesment System, Official Assessment System, Withholding Assesment System
Co-Authors A'mala, Fitria Fauzia Adityarini, Hepy Adityarini Afiifah, Vicka Juan Aflit Nuryulia Praswati Aini Nur Laila Airlangga Firdan Jagad Pratama Akbar, Ashar Muhammad Akbar, Ashar Mukhammad Alfian Wulandari Ananda, Hendi Diva Andrian Nur Novianto Anisah Fitriyani Annisa Fitrotun Nadhiroh Ardiningrum, Bunga Naifa Ari Putra Andita Arief Budhi Dharma Arief Budhi Dharma Arista Eka Pramudita Arum Putri Utami Ashar Mukhammad Akbar Ashar Mukhammad Akbar Azzuhrufi, Faradis Akbar BANDI Banu Witono, Banu Bayu Tri Cahya Bunga Naifa Ardiningrum Christiana Shinta Indhiarti Christiana Shinta Indhiarti Dewi Kartika Sari Dharma, Arief Budhi Dyana Madyaratri Eny Kusumawati Eny Kusumawati Erma Setiawati Essia Ries Ahmed Essia Ries Ahmed Evi Dewi Kusumawati Evi Dewi Kusumawati Fajar Romadhoni Fatchan Achyani Fatchan, Fuad Fuad Hudaya Fatchan Hadinata, Almas Dhiya Handayani, Meiga Trisna Hasan Ahmed Almashhadani Heppy Purbasari Ika Putri Yuliantoro Ilham Nuryana Fatchan Indhiarti, Christiana Shinta Kulintang, Amelia Kusumawati, Evi Dewi Lovita Lovita Lovita, L Luki Eko Wahyudi Lutfi Ardhani Luthfi Zamakhsyari Mahameru Rosy Rochmatullah Marcella Hemalia Anggraini Meiga Trisna Handayani Mohammed Almashhadani Mukhammad Akbar, Ashar Nalal Muna Nanda Devista Devista Nashirotun Nisa Nurharjanti Nelly Purnama Sari Ningsih, Bella Sonia Tali Setya Nisa Nurharjanti, Nashirotun Noer Sasongko Nova Ramadani Novianto, Andrian Nur Nursiam Nursiam Nursiam, N Octavia Rosa Indriana Oktavia Anggi Ariyani Oktaviani, Silvia Melinda Ovi Itsnaini Ulynnuha Permata Dewi , Indah Pratama, Rofi Dian Purwanti, Noer Indach Putri, Bella Danita Raghad Almashhadani Raisa Tanjung Sari, Della Rina Trisnawati Rosa Indriana, Octavia Safari Dwi Wardati Safira Ardina Putri Salma Badriyah Sara Kadhim Yousif Sari, Novi Puspita Silvia Melinda Oktaviani Tariq Tawfeeq Yousif Alabdullah Tariq Tawfeeq Yousif Alabdullah Taufiq Arifin W., Wahyono Wahyono Wahyono Wahyono Wahyono Wahyu Widardjo Wahyudi, Luki Eko Wardati, Safari Dwi Wayan Novitasari Yuli Tri Cahyono Yuliantoro, Ika Putri