KE (TIDAK) PATUHAN WAJIB PAJAK: POTRET SELF ASSESSMENT SYSTEM

• Published in: Ekuitas : jurnal ekonomi dan keuangan Vol. 20; no. 3; p. 280
• Main Author: Diamastuti, Erlina
• Format: Journal Article
• Language: English
• Published: 02.02.2017
• ISSN: 2548-298X; 2548-5024
• DOI: 10.24034/j25485024.y2016.v20.i3.1803

This study aims to interpretation the behavior of tax payers in carrying out his tax liability.x As we all know the tax system in Indonesia adheres to the self assessment system. In this system the government entrust all calculation, payment and reporting of tax payable on tax payers. As a result of various behaviors appear to express this practice of self assessment system The study used a non-positivistic with decriptive approche to observe phenomena that exist in the practice of taxation. The main source of data in this study are the words and actions derived from key informant as much as 5 of the 20 informants. The results of this study show that the first, self-assessment system led to the emergence of behavioral tax avoidance, tax evasion and tax arrearage. Second, self-assessment system requires an awareness not of necessity in creating a compliance and noncompliance WP led the government last act of hostage (Gijzeling)