Pengaruh Pelaksanaan Self Assesment System dan Pengetahuan Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi pada Kantor Pelayanan Pajak Pratama Jakarta-Cakung)

Abstract

Indonesia as a developing country is intensively developing insfrastructurein various regions to support economic and socio-cultural development. In essence, all development carried out will be financed by the State Budget (APBN) and the Regional Budget (APBD) which comes from state tax revenue. Tax is a very basic thing, in the procedure for collecting taxes must be based on laws and regulations. In essence, those who bear the tax burden are the people. The issue of tax base and tax rate must go through the consent of the people represented by the people’s representative institution and the result of the approval is described in a law that must be obeyed by all parties subject to tax obligations. In the Self Assesment System everything related to the amount of tax payable must be left entirely to the taxpayer and the success of the Self Assesment System depends largely on the compliance of the taxpayer