ANALISIS PERILAKU WAJIB PAJAK ORANG PRIBADI TERHADAP PELAKSANAAN SELF ASSESSMENT SYSTEM: SUATU STUDI DI BANGKALAN
Abstract: The objective of
this study is
to investigate the
implementation of self assessment system.
The data collected
from 56 personal
taxpayers in Bangkalan. The results indicate that self
assessment system has not been implementation well. For example
the taxpayer did
not count tax
return themselves. The
taxpayers do not report because
of their self awareness, rather because of the penalty. The tax
officers has not
been implemented the
self assessment system
well either, besides controlling
function is conducted
exaggeratedly. Although the service functions, in reality, taxpayers
do not calculate their tax by themselves, but the tax officers do.
Key words: taxpayers, fiskus,
self assessment system
Penulis: Tarjo & Indra
Kusumawati
Kode Jurnal: jpakuntansidd060003
