PENGARUH PELAKSANAAN SELF ASSESSMENT SYSTEM, PENGETAHUAN PAJAK DAN PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MENYAMPAIKAN SURAT PEMBERITAHUAN (Survei di Kantor Pelayanan Pajak Pratama Padang)

Abstract

Tax is one of primary aspect for national development of Indonesia as biggest potential reveneu. Therefore, tax payer compliance is highly important. The government keep doing the  breakthrough to increase state revenue, one of effective way is a reformation by shifting tax revenue system into self assessment system in which the tax authorities is passive while the taxpayer is active. That is why a better knowledge of tax collection system. So if there is tax cheat, the tax audit should be proceed by tax authorities.Thus, this study aims to determine the effect of self assessment system, tax knowledge and tax audit toward tax payer compliance of annual SPT repoting in Padang Tax Service Office.

The object of population is every registered people. The number of samples used are 100 people by using probability sampling techniques. The method of data analysis is multiple linear regression by using SPSS version 16.0. program.

The results of the research is the implementation of the self assessment system and tax knowledge have a influence toward tax payer compliance of annual SPT reporting. Mean while, the tax audit has no effecttoward tax payer compliance of annual SPT reporting.

Key words: Self assessment system, tax knowledge, audit, annual SPT