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PENGARUH SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA SOREANG

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ABSRACT THE EFFECT OF SELF ASSESSMENT SYTEM ON INDIVIDUAL TAXPAYER COMPLIANCE CASE STUDY AT KPP PRATAMA SOREANG Wiritten by: Peri Sihombing ID: 1632060 The purpose of this research is to find out the effect of the self-assessment system on individual taxpayer obligations on the tax office (KPP) Pratama Soreang. This study uses descriptive research by distributing questionnaires, with using the liker scale technique. The sample used in this study was 30 individual taxpayers and that can be processed are 30 individual taxpayer respondents. The results of the study using the self-assessmet system have an average value of 4.14 which means good and for the highest number of 4.36 good and the lowest of 3.96 good, that registering is a taxpayer obligation. The results of the study of tax compliance with an average of 4.25 are obedient and the highest number is 4.41 good and the lowest is 4.01 good. The results of the correlation coefficient test show the value of r = 0.588 which means that it is quite obedient. While the value of tcount = 3.851> t table = 2.048 means that Ho is rejected and Ha is accepted. The determination analysis of 34.57 means that the contribution of the self assessment system to personal taxpayer compliance is 34.57% and the remaining 65.45% is influenced by other factors outside this research. While a simple regression analysis of y = 10.89 + 0.670x means that without a system of self-assessment of taxpayer compliance there is already 10.39 and the increase in the self assessment system of one taxpayer compliance unit will increase by 0.670, in other words the self assessment system has positive effect on the compliance of individual taxpayers. Key words: self assessment system, individual taxpayer compliance.