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All Journal JEA17: Jurnal Ekonomi Akuntansi Liquidity: Jurnal Riset Akuntansi dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) JURNAL LENTERA BISNIS Gema Wiralodra Performance : Jurnal Bisnis dan Akuntansi Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) International Journal of Business, Law, and Education EKONOMIKA45 Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Ekonomis Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi
Jhon Rinendy
Universitas Advent Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Self-assessment system and understanding of tax regulations in increasing individual taxpayer compliance Sri Murni Rumahorbo; Jhon Rinendy
Gema Wiralodra Vol. 14 No. 3 (2023): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i3.616

Abstract

The research aims to increase individual taxpayer compliance. To answer this aim, this research uses descriptive statistical quantitative data. The data collection in this research was obtained from questionnaires obtained from respondents by distributing them using G-form and distributed to individual taxpayers who have NPWPs in several neighborhood associations, or community associations spread across Rawamangun. The total sample was 74 respondents. Furthermore, data analysis in this research was carried out with the help of the SPSS 22 application using instrument tests, classical assumption tests, and multiple linear regression tests. The research results show that the self-assessment system and an understanding of tax regulations have a crucial role in increasing individual taxpayer compliance. In addition, this research concludes that the self-assessment system significantly affects taxpayer compliance and knowledge of tax regulations. Therefore, this research provides recommendations, namely the importance of education regarding tax regulations, and taxpayers need to be provided with clear information regarding their tax obligations.
Co-Authors Aneska Caesar Simbolon Angwyn Moses Varian Sinurat Antonio Asa Julian Bracha Mannuel Christian Vanda Situmeang Ellen Simarmata Feivel Vito Christian Fernando Cornelius Sitohang Francis Hutabarat Gina Panjaitan Grace Orlyn Sitompul Heddry Purba Hisar Pangaribuan Judith Tagal Gallena Sinaga Lorina Siregar Sudjiman Marsella Runturambi Meidy Lieke Karundeng Parsaoran, Yehezkiel Paulson Raja Salomo Sianturi Rolyana Ferinia Pintauli Ronny Buha Sihotang Shane Joyson Sibuea Siagian, Sharon Cristina Tabita Siagian, Sri Haryati Situmeang, Melinda Sharon Sri Murni Rumahorbo Tampubolon, Jhon Dogor Valentine Siagian