Open AccessPENGARUH PENERAPAN SELF ASSESSMENT SYSTEM, KESADARAN DAN PEMAHAMAN PERPAJAKANTERHADAP KEWAJIBAN MEMBAYAR PAJAK
Author(s) -
I Ketut Yudana Adi
Publication year - 2020
Publication title -
journal of applied management and accounting science
Language(s) - English
Resource type - Journals
ISSN - 2716-2753
DOI - 10.51713/jamas.v1i2.27
Subject(s) - obligation , affect (linguistics) , business , actuarial science , public economics , psychology , economics , political science , law , communication
This study discusses the Influence of Self Assessment System Implementation, Awareness and Understanding of Tax Liability on Paying Taxes On KPP Pratama Badung Utara. The data in this study was obtained from questionnaires distributed to taxpayers registered in KPP Pratama Badung Utara using probability sampling methods. Respondents were used in this study were 98 responden.Uji hypothesis is used multiple linear regression equation Y = -7.874 - 0.083X1 + 0,522X2 - 0.048X3 + é where partial awareness of taxation affect the obligation to pay taxes is indicated by the level of Sig. 0.002 0.05 and 0.759> 0.05, but simultaneously, self-assessment system, awareness and understanding of taxation positive and significant effect on the obligation to pay taxes, this is indicated by the level Sig.0.000 <0.05.