The Effectiveness of Self-Assessment System on Tax Revenue
This paper aimed at determining the influence of knowledge of the taxpayers and penalties to the effectiveness of Tax Self-assessment System in Indonesia. A system applied by a region in tax collection must be effective to support the running of the system used in the taxation of a region. Self-a...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Danubius University
2019-06-01
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| Series: | Acta Universitatis Danubius: Oeconomica |
| Subjects: | |
| Online Access: | http://journals.univ-danubius.ro/index.php/oeconomica/article/view/5708/5012 |
| Summary: | This paper aimed at determining the influence of knowledge of the taxpayers and
penalties to the effectiveness of Tax Self-assessment System in Indonesia. A system applied
by a region in tax collection must be effective to support the running of the system used in the taxation
of a region. Self-assessment System is one approach for a national and local tax collection system that
can be implemented with the aim to help increase the tax income. Self-assessment system gives trust to
the taxpayer to calculate, calculate, pay, and report his own tax payable. This study uses the Ttheory of
Planned of Behavior (TPB). The samples in this study amounted to 37 taxpayer and the data analyzed
using multiple regression. The result show that knowledge and penalties have positive influence to the
effectiveness of Self-assessment System implementation. This conclusion is in line with the theory
which forms the basis of this hypothesis which the theory reveals that the behavior of an individual
arises because of the intention to behave. |
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| ISSN: | 2065-0175 2067-340X |