MEKANISME SELF ASSESSMENT DAN FASILITAS (E-FAKTUR), PENERIMAAN PAJAK DAN KEPATUHAN WAJIB PAJAK BADAN SEBAGAI PEMEDIASI

Abstract

This study aims to find out, analyze, prove and test the self assessment mechanism and facilities (e-Faktur) on Tax Revenue with taxpayer compliance as an intervening variable at KPP Pratama Depok Cimanggis. The sampling method used was purposive sampling, from the existing population of tax KPP Pratama Depok Cimanggis tax, several samples will be selected based on certain criteria. This research has a characteristic that is by measuring self-assessment and facilities (e- faktur) by re-registering each variable with taxpayer compliance and also measuring self-assessment and facilities (e-faktur) and taxpayer compliance by re-registering each variable with tax revenue so that the sensitivity values of each variable will be produced. The research data was tested by means of classical assumptions using multiple regression analysis. The results showed that self assessment partially had no effect on taxpayer compliance while facilities (efaktur) had a significant influence on earnings management, company size had a significant influence on taxpayer compliance, self assessment did not have a significant effect on tax revenues and facilities (e-faktur) also do not have a significant effect on tax revenues, but facilities (efaktur) have a significant effect on tax revenues through tax compliance.