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PENGARUH PELAKSANAAN SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI KANTOR PELAYANAN PAJAK PRATAMA CIMAHI

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ABSTRACT THE INFLUENCE OF THE IMPLEMENTATION OF SELF ASSESSMENT SYSTEM AGIANTSCOMPLIANCE RATE KPP PRATAMA CIMAHI Disusun oleh: Vivi Yanti Rajagukguk NIM: 1532147 This study aims to examine the effect of the implementation of the Self assessment system on the level of tax compliance. The research method used in writing this essay is descriptive method, where data is collected, then processed, analyzed and then taken conclusions. Data collection techniques by distributing questionnaires to corporate taxpayers registered at Cimahi Primary Tax Office. Based on the results of the study, it can be seen that the implementation of the Self Assessment system at Cimahi Pratama KPP is well assessed because it is in the distribution of 4.18, and the level of corporate taxpayer compliance at Cimahi Pratama KPP is at distribution 4.34 which means very good. Based on the results of the correlation coefficient analysis (r = 0.476), which means there is a moderate and positive relationship. Hypothesis test results that Ho is rejected and Ha is accepted because tcount 3.752> t table 1.677, which means there is a significant effect. The coefficient of determination (R2) = 0.227, meaning that the contribution of the self assessment system to corporate taxpayer compliance is 22.7% and the remaining 77.3% is influenced by other factors not examined by the author. Simple regression test results Y = 28.965 + 0.269X, meaning that the implementation of the Self Assessment System has a positive effect on Corporate Taxpayer Compliance. Keywords: Self Assessment System, Corporate Taxpayer Compliance