Amnesty: Jurnal Riset Perpajakan
Vol 4, No 1 (2021): Mei 2021

PENERAPAN SELF ASSESSTMENT SYSTEM DALAM MENINGKATKAN KESADARAN ATAS KEPATUHAN MEMBAYAR PAJAK DIKABUPATEN GOWA

Masrullah Masrullah (Universitas Muhammadiyah Makassar)
Asriati Asriati (Universitas Muhammadiyah Makassar)
Nur Reski Alfiah S (Universitas Muhammadiyah Makassar)

Article Info

Publish Date
30 May 2021

Abstract

This type of research is a qualitative descriptive study. Where the research is carried out in the field and the survey is directly in the place to be studied. The results of the research on the realization of tax reporting using the Self Assessment System at the Gowa Regency Revenue Agency in 2018, the tax revenue was IDR 11,056,558,000 out of 326 total tax receipts registered with the SPT. And so, in 2019 the tax revenue was IDR 13,870,577,200 out of the 181 total tax revenues registered in the SPT. Therefore, the percentage of tax compliance achieved by the Regional Revenue Agency of Gowa Regency in 2018-2019 was 49.16%.

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Journal Info
Amnesty: Jurnal Riset Perpajakan
Website

Abbrev

jrp-amnesty

Publisher

Universitas Muhammadiyah Makassar

Subject

Economics, Econometrics & Finance

Description

Amnesty: Amnesty: Jurnal Riset Perpajakan yang memiliki Print ISSN: 2714-6308 dan on-line ISSN: 2714-6294 merupakan jurnal berkala ilmiah dalam bidang ilmu perpajakan yang diterbitkan oleh Program Studi Perpajakan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar. Amnesty: Amnesty: ...