Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : ACCOUNTABILITY

Analysis of the Implementation of Self Assessment System increasing Awareness of Tax Paying Compliance in Manado City (Study at Manado City Regional Revenue Agency) Tamin, Zefanya Evangeline; Elim, Inggriani; Wangkar, Anneke
ACCOUNTABILITY Vol. 13 No. 02 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.57787.13.02.2024.59-67

Abstract

Self assessment system is a tax collection system that authorizes taxpayers to determine the amount of tax payable in accordance with applicable laws and regulations. This study aims to analyze the application of the self assessment system in increasing awareness of compliance in paying hotel taxes, restaurant taxes, entertainment taxes, and in increasing regional tax revenues at the Manado City Regional Revenue Agency. The analysis method used in this thesis research is a descriptive method. The type of research used is qualitative descriptive. The results of the research on the realization of tax reporting using the self assessment system at the Manado City Regional Revenue Agency in 2022 showed that the tax revenue was IDR.292,254,150,326.53 from the tax revenue target of IDR 317,748,750,000.00. The percentage of tax compliance achieved by the Manado City Regional Revenue Agency in 2022-2023 reached 91.97%. As well as the percentage achieved based on the number of taxpayers registered and paying reaches 100% based on this data, the implementation of the selfassessment system is included in the very high category in increasing awareness of tax compliance and in increasing revenue at the Manado City Regional Revenue Agency. Keywords: Analysis, Self Assessment System, Compliance.
Co-Authors Andayani, Ni Made Sri ANTOW, Angelica Arman, Haryanti Barek, Titya A. P. Bonde, Febiona A. CHRISTIAN, Theresia Christo A. Sualang, Christo A. David P. E Saerang, David P. E David P.E Saerang David Paul Elia Saerang Deisye Charoline Pulumbara Djaafara, Baharudin Driyana Ibrahim, Driyana Feiby Manus, Feiby Goenawan, Jestika Estevania Maria Grace B. Nangoi Hariadi, Muhammad Bahari Harijanto Sabijono Hebimisa, Marce Takasili Hendrik Gamaliel Hendrik Manossoh, Hendrik Herman Karamoy Inggriani Elim Jansen, Cornelia Ferny Jantje J. Tinangon Jenny Morasa Jiaw, Pamela Firginia Jullie J Sondakh Kakunsi, Indy Maria KARLOS, Sharon Ester Hermien Kaunang, Jessica Ch Kawatu, Ribka Olivia Kindangen, Wulan Deisy Kolinug, Lisa Christin Kuhon, Karina Lahope, Wendy Hillari Lamadi, Pricilia Virginia Lasupu, Erika Zhavira Lilyan Mahmud Linda Lambey, Linda Lintje Kalangi LUMANTO, Randy Lumowa, Cindy Shelly Maisudu, Rheylen Malonda, Jacky Jonathan Mamadoa, Novalinda Jesika Mamentu, Timons Manimbaga, Federicky Merry Christmas Malomis, Merry Christmas Mondigir, Vania Salsabella Christy Belina Moningka, Eugenia Trixie Jayanti Montolalu, Merry Natalia Ester Rompis, Natalia Ester Novi Swandari Budiarso Oktavianti, Winni Nuraini Oroh, Ayu Anita Ekaristi Owu, Ribka Yuliana Syaloom Pandaleke, Reska Brigita PANGERAPAN , Sonny Ponomban, Yohanes C. Pusung, Brando Nofdi Ratuela, Hillary S.P Reimassa, Lani B. Repi, Imiko Elissa Rianto, Rifka Sharen RUMANDJO, YELSTI WELNIATI Sherly Pinatik Stanley Kho Walandouw Steven Tangkuman Suwintari, Ni Gusti Ayu Kade Syermi S.E. Mintalangi Tamin, Zefanya Evangeline Tampi, Mercy Christiani Tanjung, David Taufik, Meisa Farina Tety Darise, Tety Theis, Bryan Christian Marchelino Treesje Runtu Triski Intan Meylani Lengkong, Triski Intan Meylani Triyono, Nofriyanto Ventje Ilat Walandouw , Stanley Kho Watuseke, Ruth Hartinah Wawointana, William Juan Weol, Stefi Cristiani Widiana, I Gusti A.E Wondal, Meilani