PENGARUH PERAN KONSULTAN PAJAK TERHADAP PENERAPAN SELFT ASSESMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada Wajib Pajak Badan Pada KPP Pratama Ilir Timur Palembang)

Rahmad Basuki

Abstract


The purpose of research on the role of tax consultants in the self assessment system on tax
compliance (case studies on corporate taxpayers in KPP East Ilir Palembang ) is to
determine the effect of a tax consultant role to the knowledge of the taxpayer, the taxpayer's
perception of justice and tax compliance. This study also aimed to determine the effect of
knowledge and perceptions of fairness taxpayer taxpayers on tax compliance. This study
was conducted using quantitative research and analysis using simple and multiple linear
regression, in which the role of tax consultants are independent variables, while the
knowledge of the taxpayer, the taxpayer perceptions of fairness and tax compliance as the
dependent variable.
This study uses the entire population of companies that use the services of a tax consultant
in South Sumatra, while the data collection is done by the method of literature review,
questionnaire by the respondents as well as documentation for further studies discussion
and analysis. The results showed that the variable role of tax consultants have a significant
influence on the knowledge of the taxpayer, taxpayer fairness perceptions, and taxpayer
compliance registered in KPP East Ilir Palembang.
The results also showed that by the variable knowledge taxpayer has a significant influence
on tax compliance is registered in KPP East Ilir Palembang.Variabel taxpayer fairness
perceptions have a significant influence on tax compliance is registered in KPP East Ilir
Palembang.Variabel role of tax consultants, knowledge taxpayer, and the taxpayer's
perception of fairness simultaneously (together) have a significant effect on tax compliance is
registered in KPP East Ilir Palembang.

Keywords


The role of tax consultants, tax payer knowledge, perceptions of fairness, tax compliance, self-assessment system

Full Text:

PDF


DOI: https://doi.org/10.32502/jab.v3i1.1162

Refbacks

  • There are currently no refbacks.


Prodi Akuntansi Fakultas Ekonomi dan Bisnis

Universitas Muhammadiyah Palembang

Jalan Jend A Yani 13 ULU Palembang 30263

Telp : (0711)511433 Fax :(0711)518015

Email : balance.aktfeb@gmail.com

web:http//jurnal.um-palembang.ac.id/balance

 

https://creativecommons.orgCreative Commons License

BALANCE is licensed under a Creative Commons Attribution-NoDerivatives 4.0 International License.