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PENGARUH PELAKSANAAN SELF ASSESSMENT SYSTEM TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK BADAN PADA KPP PRATAMA SOREANG

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ABSTRAC THE INFLUENCE OF THE IMPLEMENTATION OF SELF ASSESSMENT SYSTEM AGAINTS TAXPAYER COMPLIANCE RATE IN KPP PRATAMA SOREANG Written By: Laurah Pasaribu NIM: 1232184 As the purpose and objective of this study was to understand the implementation of self assessment system KPP Pratama Soreang, haw taxpayer compliance rate to KPP Pratama Soreang, and haw the influenced of the implementation of self assessment system against taxpayer compliance rate to. Research methodology that used in this research was deskriptif method, where data was collected, then processed, analysed and then took the conclusion. The techniques of data collection was spending the questionnaire to the taxpayers who are enrolled at KPP Pratama Soreang, Furthermore, the data processed and analysed by using a correlation coefficient, hypothesis test and analysis of the coefficients determined. Based on the research, it can be seen that the implementation of self assessment system at KPP Pratama Soreang, was assessed as good bacause the distribution remained in the 3.9, and the distribution remained in compliance taxpayers at KPP Pratama Soreang was 3.96. Based on calculation of correlation coefficien was 0,313. This showed that the relationship that can be low and positive between the implementation of self assessment system and the obedience taxpayer at KPP Pratama Soreang. Furthermore, the calculation of analysis test significance in know thitung > ttabel (2,282 > 2,011) based on this Ho was rejected on Ha was accepted, that means there are influence between the implementation of the self assessment system with compliance taxpayers. Keywords: Self Assessment System, taxpayer compliance.