Analysis of Tax Knowledge Against Taxpayer Compliance in Implementing Self-Assessment System (Study Against the taxpayer in KPP Pratama Jakarta Sunter) / Lavenia Rukmana / 38110084 / Supervisor: Prima Apriwenni

Rukmana, Lavenia (2015) Analysis of Tax Knowledge Against Taxpayer Compliance in Implementing Self-Assessment System (Study Against the taxpayer in KPP Pratama Jakarta Sunter) / Lavenia Rukmana / 38110084 / Supervisor: Prima Apriwenni. Institut Bisnis dan Informatika Kwik Kian Gie, Jakarta.

	Text (HALAMAN JUDUL) awal.pdf - Published Version Download (3MB)
	Text (BAB I PENDAHULUAN) BAB 1.pdf - Published Version Download (556kB)
	Text (BAB II KAJIAN PUSTAKA) BAB 2.pdf - Published Version Download (671kB)
	Text (BAB III METODE PENELITIAN) BAB 3.pdf - Published Version Download (630kB)
	Text (BAB IV HASIL ANALISIS DAN PEMBAHASAN) BAB 4a.pdf - Published Version Restricted to Repository staff only Download (748kB)
	Text (BAB V SIMPULAN DAN SARAN) BAB 5.pdf - Published Version Download (520kB)
	Text (DAFTAR PUSTAKA) DAFTAR PUSTAKA.pdf - Published Version Download (539kB)
	Text (LAMPIRAN) lampiran 1.pdf - Published Version Download (2MB)
	Text (PERNYATAAN ORIGINALITAS) original.pdf - Published Version Restricted to Repository staff only Download (1MB)
	Text (RESUME) RESUME.pdf - Published Version Download (1MB)

Abstract

Tax is not a queer thing to the community due to the tax is a State cash contributions coming from the people of the State itself. Society on the level of compliance of tax obligations shows how much the level of public awareness in the country. By changing the taxation system of the Official Assessment System into Self-Assessment System since the beginning of the reform requires all taxpayer in Indonesia is responsible for taxation liabilities respectively. But in Indonesia respective compliance is minimal because from 238 million Indonesian populations only left 7 million tax-abiding. Corporate Income Tax is a tax levied on income as defined in the Income Tax Act and imposed KUP is 25. Income Tax Self-Assessment System is a method that gives the responsibility to the taxpayer to calculate, pay, and report its own amount of tax to be paid. Criteria Taxpayer Financial Secretary dutifully noted Decision 74 / PMK.03 / 2012. The research methodology used formal study aims to answer questions in problem definition. With a descriptive design, this was an exposure to describe things, which were asked in the research itself. Data and information obtained from questionnaires filled out by the respondents, namely 100 taxpayer enterprises listed on STO Jakarta Sunter. Variable used in this research was the knowledge Taxpayer Enterprises regarding tax and compliance in paying taxes and compliance in the SPT report. After processing the data of the questionnaire, the knowledge of the tax factor affected tax compliance by business entities 51.3% with an average level of compliance with the tang of respondents studied at 13.151. In the hypothesis test was using the test Annova, the value of the variable knowledge sig 0,000 to compliance. The conclusion of the research was the level of knowledge and compliance of respondents who researched well, although there were some respondents who had the knowledge and compliance is quite low. The research proved that the level of knowledge about the tax impact positively on compliance taxpayer registered in Jakarta Sunter STO. Another thing also evidenced by the knowledge of the tax provided significant influence on tax compliance business entities registered in the STO Jakarta Sunter.

Actions (login required)

View Item