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PENGARUH SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA PT PARAGON PRATAMA TEKNOLOGI

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ABSRACT THE EFFECT OF SELF ASSESSMENT SYSTEM ON INDIVIDUAL TAXPAYER COMPLIANCE CASE STUDY AT PT PARAGON PRATAMA TEKNOLOGI Written by: Ronald Simanjuntak ID: 1532110 The purpose of the study was to describe and find out the effect of the self assessment system on taxpayer compliance at PT Paragon Pratama Teknologi. The variables used in this study are the self assessment system as an independent variable and taxpayer compliance as the dependent variable. This study uses descriptive methods and this research data uses a questionnaire, in the technique of data collection using a Likert scale, 5 points starting from "strongly disagree" (scale 1) to "strongly agree" (scale 5). The sample used in this study is 30 individual taxpayers who can be processed and 30 respondents are individual taxpayers. The results obtained showed that registering as a taxpayer, calculating the tax payable, depositing tax payable, and reporting tax returns affect taxpayer compliance with individuals. In addition, from the analysis of determination, the variation of the independent variables used in the model (registering as a taxpayer, calculating own tax payable, depositing tax payable, reporting SPT) is able to explain 41.86% variation of the dependent variable (individual taxpayer compliance) while the remaining 58.14% is influenced or explained by other variables not included in this research model. Keywords: self assessment system, individual taxpayer compliance.