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PENGARUH PEMAHAMAN SISTEM SELF ASSESMENT PEDAGANG VALUTA ASING TERHADAP KEPATUHAN PEMBAYARAN PAJAK PENGHASILAN PEDAGANG VALUTA ASING PADA PIALANG FULLERTON MARKETS

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ABSTRACT The Effect Of Understanding Self Assesment System Of Foreign Exchange Traders On Payment Compliance Income Tax Foreign Exchange Traders On Fullerton Markets Brokers Written by: Ovaris Putra Guna Panjaitan NIM: 1632129 This research was conducted to determine the effect of understanding the selfassessment system of foreign exchange traders on compliance with income tax payments of foreign exchange traders at Fullerton Markets brokers. This study uses descriptive methods and this study also uses Primary data. Data obtained from questionnaires that researchers have shared with foreign exchange traders registered with Fullerton Markets. The variables in this study are an understanding of the self assessment system (X) and compliance with income tax payments of foreign exchange traders (Y). Data analysis used descriptive statistical analysis, correlation coefficient, determination coefficient, significant test, T test, and simple linear regression analysis. Based on the significance test and T test shows a significance value of 0,000 <0.05 and T count value of 9,234> 1,998 T table so that it can be collected that Ha is accepted and Ho is rejected, in other words there is a significant effect of understanding the self assessment system on tax compliance. Keywords: Self Assessment System, Tax Payment Compliance.