Korelasi Perilaku dan Kompetensi Wajib Pajak dengan Aplikasi Self Assessment
Abstract views: 240 | PDF downloads: 198
Abstract
A B S T R A C T
This study aims to describe the relationship between competences and behaviour taxpayer with self-assessment application, to be able to provide input or submit to academia, regulatory research, practitioners, and the tax office for the application of self-assessment of personal taxpayers in West Jakarta can go well as planned government. The research was conducted by 30 survey respondents directly to the pre survey and 100 respondents currently using a survey questionnaire that contains a list of questions about the instrument under study. Respondents surveyed were private taxpayers who are registered and living in West Jakarta. Who did the calculation, payment, and reporting of the tax itself. The results of this study indicate that: (1) personal taxpayer attitudes positive significant with self-assessment aplication, (2) educate taxpayers personal positive significant with self-assessment aplication, (3) personal competence taxpayer positive significant with self-assessment aplication, and (4) attitudes, competencies, and personal taxpayer education together positive significant with self-assessment aplication.
A B S T R A K
Penelitian ini bertujuan untuk mendeskripsikan hubungan antara kompetensi dan perilaku wajib pajak dengan aplikasi penilaian mandiri, untuk dapat memberikan masukan atau menyampaikan kepada akademisi, peraturan penelitian, praktisi, dan kantor pajak untuk penerapan self-assessment terhadap wajib pajak pribadi di Barat. Jakarta bisa berjalan dengan baik seperti yang direncanakan pemerintah. Penelitian dilakukan oleh 30 responden survei langsung ke survei pra dan 100 responden saat ini menggunakan kuesioner survei yang berisi daftar pertanyaan tentang instrumen yang diteliti. Responden yang disurvei adalah wajib pajak swasta yang terdaftar dan tinggal di Jakarta Barat. Siapa yang melakukan perhitungan, pembayaran, dan pelaporan pajak itu sendiri. Hasil penelitian ini menunjukkan bahwa: (1) sikap wajib pajak pribadi yang signifikan signifikan dengan aplikasi penilaian sendiri, (2) mendidik pembayar pajak pribadi positif signifikan dengan aplikasi penilaian sendiri, (3) kompetensi pribadi wajib pajak yang positif signifikan dengan aplikasi penilaian sendiri, Dan (4) sikap, kompetensi, dan pendidikan wajib pajak secara bersama-sama positif signifikan dengan aplikasi penilaian sendiri.
JEL Classification: H26
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the works authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journals published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
