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PENGARUH SELF ASSESSMENT DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP BOJONAGARA

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ABSTRACT EFFECT OF SELF ASSESSMENT SYSTEM AND TAX SANCTIONS ON COMPULSORY TAXPAY TO PERSONAL TAX ON KPP BOJONAGARA Written by: Junentsix K Marbun NIM: 1332010 The purpose of this study was to determine the influence of the self assessment system, tax sanctions on taxpayer compliance of individuals: (KPP Bojonagara). The method used in this research was descriptive method. Sampling incidental method was a method used to take samples in this study. From the results of data processing obtained Correlation Coefficient (r) = 0.484, indicating that there was a medium relationship between independent variables to the dependent variable. From the results of the multiple linear regression test obtained value regression coefficient variables self-assessment system of -0.447, the value of regression coefficient variable tax sanctions of 0.490. From the calculation results obtained value t arithmetic of the variable Self Assessment System was equal to -0.447, t arithmetic -0.447 to table 2.0106. H0 accepted and Ha rejected, From the results of t value for the tax sanction variable was 0.490, t arithmetic 0.490 to table 2.0106. H0 accepted and Ha rejected. Then through Test F obtained value of F count equal to 7,205. With a significant level of (0,05), and got the value of the F table equal to 2,40. Because F arithmetic 7,205> F table 2.40, thus Ha accepted and H0 rejected, means that Self Assessment System, sanctioned taxation simultaneously or not simultaneously affect taxpayer compliance with. R Square of 0.235 indicates that 23.5%, taxpayer compliance variable can be explained by the two independent variables in the regression equation, while the rest equal to 76,5% influenced by other factors outside this research. Keywords: Self Assessment System, Tax Sanction and Taxpayer Compliance.