文章基本信息

标题：Analisis Perilaku Wajib Pajak Orang Pribadi Terhadap Pelaksanaan Self Assessment System: Suatu Studi di Bangkalan
其他标题：Analisis Perilaku Wajib Pajak Orang Pribadi Terhadap Pelaksanaan Self Assessment System: Suatu Studi di Bangkalan
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作者：Tarjo ; Indra Kusumawati
期刊名称：Jurnal Akuntansi & Auditing Indonesia
印刷版ISSN：1410-2420
电子版ISSN：2528-6528
出版年度：2006
卷号：10
期号：1
页码：101
出版社：Jurnal Akuntansi & Auditing Indonesia
摘要：The objective of this study is to investigate the implementation of self assessment system. The data collected from 56 personal taxpayers in Bangkalan. The results indicate that self assessment system has not been implementation well. For example the taxpayer did not count tax return themselves. The taxpayers do not report because of their self awareness, rather because of the penalty.The tax officers has not been implemented the self assessment system well either, besides controlling function is conducted exaggeratedly. Although the service functions, in reality, taxpayers do not calculate their tax by themselves, but the tax officers do.Key words: taxpayers, fiskus, self assessment system.
关键词：taxpayers, fiskus, self assessment system.