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PENGARUH PENERAPAN SELF ASSESMET SYSTEM TERHADAP OPTIMALISASI PAJAK PENGHASILAN PADA KPP PRATAMA BANDUNG TEGALLEGA

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ABSTRACT EFFECT IMPLEMENTATION OF SELF ASSESMET SYSTEM OF OPTIMIZATION INCOME TAX AT KPP PRATAMA BANDUNG TEGALLEGA By : Royandi Tambunan This research was conducted to know the implementation of the self-assessment system for optimization of income tax on KPP Bandung Tegallega. In this research, the method used was descriptive method in which data was collected based on the real situation, analyzed and finally be concluded. Data was collected by interview and documentary study were processed using statistical analysis, the correlation coefficient analysis, hypothesis testing and analysis of the coefficient of determination. Application of the self-assessment system in KPP Bandung Tegallega already working properly The procedures set by the KPP Bandung Tegallega to the taxpayer at the time of paying Tax namely: Taxpayers calculate yourself how the number of taxpayers due. Most taxpayers use the services of a tax consultant to calculate the tax payable, then the taxpayer comes to the nearest tax office for tax reporting and filling SPT will be given to the taxpayer. Usually taxpayers use tax konsulatan services for reporting and filling tax returns, eventually KPP will check and re-calculation. Once done checking and found more or less Banyar, the KPP will contact the taxpayer. Achievement of income tax revenue in general has increased. The highest acceptance occurred in 2014 amounted to 53,576,694,396 and the lowest in 2009 amounted to 21,549,710,843. From the statistical results of the Pearson product moment, it was known that the correlation coefficient (r) = 0795, the which means that the relationship with the selfassessment system was a powerful optimization of income tax. Based on the hypothesis test Showed that as of = 2.61 and table = 2,132 with α = 0.05 the which means t count > table then Ho was rejected. It means there are not too significant relationship between the self-assessment system to optimize the income tax. Based on the analysis of the coefficient of determination was known that KD = 39.94%. This means that the contribution of the self-assessment system with the optimization of income tax 21 at 39.94%, while 60.06% are the caused by factors other than research Key Words: Self Assessment System , Income Tax, Annual Tax