ANALISIS TINGKAT PEMAHAMAN WAJIB PAJAK ORANG PRIBADI PADA PELAKSANAAN SELF ASSESMENT SYSTEM DALAM MELAKSANAKAN KEWAJIBAN PERPAJAKAN

  • NI LUH SUPADMI
  • WIWIK ANDRYANI

Abstract

This research aims to study individual tax payers’ understanding on self-assessment system implementation. Sample determining by purposive sampling method consists of 60 tax payers having printing business. Data are collected using questionnaire and interview. Then the data are analysed using descriptive statistics method. The result reveals that level of tax payers’ understanding is good.

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Author Biographies

NI LUH SUPADMI
Jurusan Akuntansi, Fakultas EkonomiUniversitas Udayana
WIWIK ANDRYANI
Jurusan Akuntansi, Fakultas EkonomiUniversitas Udayana
How to Cite
SUPADMI, NI LUH; ANDRYANI, WIWIK. ANALISIS TINGKAT PEMAHAMAN WAJIB PAJAK ORANG PRIBADI PADA PELAKSANAAN SELF ASSESMENT SYSTEM DALAM MELAKSANAKAN KEWAJIBAN PERPAJAKAN. Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 7, n. 1, jan. 2012. ISSN 2303-1018. Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/2661>. Date accessed: 25 oct. 2021.
Section
Articles

Keywords

level of understanding, individual tax payer, self assessment system, tax obligation