Self-Assessment System and Corporate Taxpayer Compliance

Case Study at One of The Tax Office in Bandung City

Authors

  • Maulana Yusup Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung.
  • Iwan Sidharta Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung.
  • Robbi Saepul Rahman Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung.
  • Siti Mialasmaya Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung.

Keywords:

Taxation System, Self-Assessment System, Taxpayer Compliance

Abstract

Previous research results indicate that there are different behaviors towards taxpayer compliance in various countries that are burdened by the prevailing culture. This research verifies the effect of the self-assessment system on corporate taxpayer compliance. Respondents who participated in this study were 34 respondents. The data analysis test used simple regression analysis with the results showing that there was a significant effect of implementing the self-assessment system on taxpayer compliance with the business. The implication of the research result recommends that excellent service efforts are provided by providing counseling and socialization regarding the procedures for implementing tax administration so that it makes it easier for taxpayers to settle their tax obligations.

Author Biographies

Maulana Yusup, Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung.

 

 

Iwan Sidharta, Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung.

 

 

Robbi Saepul Rahman, Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung.

 

 

Siti Mialasmaya, Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung.

 

 

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Published

15.06.2020

How to Cite

Yusup, M., Sidharta, I., Rahman, R. S., & Mialasmaya, S. (2020). Self-Assessment System and Corporate Taxpayer Compliance: Case Study at One of The Tax Office in Bandung City. Jurnal Computech & Bisnis (e-Journal), 14(1), 58–63. Retrieved from http://jurnal.stmik-mi.ac.id/jcb/article/view/91