Jurnal Ilmu Administrasi Negara
Vol 9, No 01 (2009): Jurnal Ilmu Administrasi Negara

Pengaruh Implementasi Kebijakan Self Assessmant pada Kepatuhan Wajib Pajak Orang Pribadi di Propinsi Lampung

Yulianto Yulianto (Unknown)



Article Info

Publish Date
28 Feb 2009

Abstract

This research is concerning the implementation of policy on personal tax selfassessment system which has not been optimally applied, leading to the unfulfilledcompliance of the taxpayers as expected.This circumstance should be immediatelyovercome because the government will lose one of the financial resources from the taxsector, particularly from personal tax. The research is carried out to empirically find outfacts and scientifically study the influence of the self-assessment policy implementationon the compliance of the personal taxpayers in Lampung Province.The method used in this reseacrh was explanatory survey method with quantitativeapproach. The population was all tax officials at Kantor Pelayanan Pajak (KPP), TaxOffice,in Lampung Province as well as responder, and the technique used to collect thedata was questionnaire, collected from the respondents,the tax officials.The data analysistechnique was path analysis.The research result shows that the influence of the self-assessment policy implementationon the compliance of the personal taxpayers in Lampung Province with the compliance ofthe personal taxpayers. The influance of organization, interpretation, and applicationdimensions was also related to the compliance of personal taxpayers.

Copyrights © 2009






Journal Info

Abbrev

JIANA

Publisher

Subject

Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Jurnal Ilmu Administrasi Negara contains articles and scientific papers in the form of research and non-research results, both in government institutions or in the community. This journal focuses on the theoretical and practical study of public policy starting from the formulation, implementation, ...