The Effect of Self-Assessment System Implementation on Taxpayer Compliance (Case Study of Distro Owners in Yogyakarta)

Abstract

This research objective is to analyze the effect of self assessment system implementation on the compliance of taxpayer, particularly among the distro owners in Yogyakarta. The implementation of self assessment system consists of the positive effect of tax calculation, tax payment and tax reporting understanding on the tax compliance of the distro owners in Yogyakarta. This study took 41 respondents who is distro owners in Yogyakarta. The samples taken are limited to small and medium enterprise. The samples are taken by non-probability and convenience sampling method. The methods of data analysis in this study consist of descriptive statistics analysis, classical assumptions test and multiple linier regression analysis. The data were analyzed using SPSS 16.0 for Windows. The results of the hypothesis testing showed that the tax calculation, tax payment and tax reporting understanding has significantly positive influence on the compliance of taxpayers of among the distro owners in Yogyakarta. This indicated that if the understanding of tax calculation, tax payment and tax reporting of the self assessment system implementation increased, the attitude of the distro owners in Yogyakarta toward tax compliance would also increase.