Pengaruh Self Assessment System Terhadap Kepatuhan Pajak

Authors

  • Andiani Putri Universitas Kristen Satya Wacana
  • Priyo Hari Adi Universitas Kristen Satya Wacana

DOI:

https://doi.org/10.23887/jimat.v13i01.38012

Keywords:

Tax Compliance, Self Assessment System, Equality Principle

Abstract

This study aims to determine how the tax compliance in the city of Kendal Regency. The variables used in this research are Self Assessment System, Equality Principle, and Tax Compliance. This study focuses on data on taxpayers in Kendal Regency. The data collection method used in this study is the method of distributing online questionnaires to 104 Civil Servants in Kendal Regency. Analysis of the data used is multiple linear regression analysis. Based on the research that has been done, it is proven that the self-assessment system has an effect on tax compliance while the principle of equality has no effect on tax compliance.

 

 

Author Biography

Andiani Putri, Universitas Kristen Satya Wacana

Program Studi Akuntansi

Fakultas Ekonomika dan Bisnis

Universitas Kristen Satya Wacana

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Published

2022-03-30

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