PENGARUH PELAKSANAAN SELF ASSESSMENT SYSTEM DAN PEMERIKSAAN PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK BADAN PADA KANTOR PELAYANAN PAJAK PRATAMA KOTA PADANG

Abstract

The purpose of this research is to test : 1) the influence of self assessment system implementation on the compliance level of corporate taxpayers.  2) the influence of tax audits implementation on the complianc level of corporate taxpayers. The research was causative research.  Population in this research was the entire corporate taxpayers who are NPWP and registered in Padang  Primary Tax Office. The sampling method was Probability Sampling and Slovin. The type of data used was primary data obtained from questionnaires.  The analytical method used was is multiple regression analysis.  To test the hypothesis, it used statistical t-test with α level of 5 %. The result of this research showed  1)implementation of self assessment system has positive significant effect on the level of Taxpayers Compliance with significant value 0,038 < α 0,05. 2) tax audits have positive significant effect on the level  of Taxpayers Compliance with significant value 0,021 < α 0,05. Based on this result, it suggested to 1)for academics, to can add reference materials. 2) for the next researchers to add others variables that is relevant.

Keywords : Self Assessment System , Tax Audits , Taxpayers Compliance