PPH ANALYSIS OF INDIVIDUAL TAXPAYER: EFFECT OF APPLICATION OF SELF ASSESSMENT SYSTEM AGAINST ACTUAL TAX REVENUE (A CASE STUDY IN WEST JAKARTA KPP)

Duwi Nopiyanti

Abstract


Since the holding of tax reform in
1983, as amended by Act No. 9 of 1994 and Law No. 16 Year
2000 regarding General Provisions and Tax Procedures, tax
collection system in Indonesia changed from Ocial Assess-
ment System to Self Assessment System. However, a grow-
ing phenomenon in the community shows that taxpayers
already pay taxes, but confusion still arises the taxpayer
in taxation obligations. For it is very interesting to do re-
search on whether the application of the Self Assessment
System in West Jakarta KPP if it's going well or not. Sam-
ples from this study were drawn during the period of 3
years between January 2007 until December 2009. Statisti-
cal methods used for this study is the method of multiple
linear regression. As the dependent variable or dependent
variable is the amount of income tax receipts WP OP and
for the independent variable or independent variable is the
tax ID number listed and the number of SPT were reported.
Based on calculations from multiple linear regression with
a signicant test t test, the obtained results show that the
TIN number listed on the amount of income tax receipts at
the WP OP KPP West Jakarta there is a relationship and
mutual in
uence. While the number of SPT are reported
to total income tax receipts WP OP in West Jakarta KPP
not there is a relationship and do not aect each other. The
conclusion can be drawn is the implementation and eect
of application of the Self Assessment System to the realiza-
tion of tax revenue in West Jakarta KPP has been applied
and implemented but not yet maximal

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