ANALISIS PENERAPAN SELF ASSESSMENT SYSTEM PADA WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN (PPh) PASAL 25 DI KANTOR PELAYANAN PAJAK PRATAMA PONTIANAK

Irwan Sani B31106178

Abstract


Since the implementation of the tax reform in 1983, as amended by Act No. 9 of 1994 and Law No. 16 Year 2000 on General Provisions and Tax Procedures, the system of tax collection in Indonesia switched from the official assessment system becomes self-assessment system. This system gives credence to taxpayers to calculate, deposit / pay and report their own taxes payable, tax officials are thus functions as a supervisor and mentor on tax obligations taxpayers.
Object of this research is to investigate the implementation of the application of self-assessment system for taxpayer compliance and Personal income tax receipts, which the study sample was taken receipt of Income Tax Article 25 on KPP Pratama Pontianak in the period from 2009 to 2011.
Form of research is a case study, while data collection techniques done by distributing questionnaires, documentation and literature studies. Samples taken by 50 individual taxpayer in the region of Pontianak, the techniques of data analysis using descriptive analysis, flow charts (flowcharts) and evaluation of the results of the interview.
The results showed that it is not fully taxpayer in the region of Pontianak conducting self assessment system properly. Supervision and counseling conducted tax officials have not implemented optimally, so that many taxpayers do not understand their rights and obligations as taxpayers. If the self-assessment system has not been going well, then it can affect the level of taxpayer compliance and income tax revenue is the source of state revenue.

Keyword : Taxpayers, Fiskus, Self Assessment System


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