PENGARUH PERSEPSI WAJIB PAJAK ORANG PRIBADI ATAS PELAKSANAAN SELF ASSESSMENT SYSTEM TERHADAP TINDAKAN TAX EVASION DI KOTA PADANG
Abstract
The aim of this research is to know the effect of individual tax perception on the implementation of self assessment system toward the tax evasion. Sample of this research was individual tax payer who has NPWP of unfixedsalary in Padang city. Method of sample was random sampling, choosing sample randomly. The researcher used primary used primary data by distributing a validity and realibility questionnaire. The researcher collected 70 questionnaires, the hypothesis used simple linear regression by using software SPSS version 16.0.
The result of research showed that H0 was rejected and Ha was accepted, because the result showed the fuction value of tarithmatic > ttable. It means that the individual tax perception on the self assessment system have significant influence toward the tax evasion, where the individual perception of tax payer on the self assessment system make the tax evasion in Padang city to be increased.
Keywords: Implementation of Self Assessment System, Tax Evasion
