Peranan Self Assessment System Terhadap Penerimaan Pajak Penghasilan Orang Pribadi di Kpp Pratama Medan Petisah

Abstract

One of the tax collection systems in Indonesia is the Self Assessment System, which is a collection system that performs its own tax obligations. Therefore, this study aims to determine the effect of the Self Assessment System on individual taxpayer compliance at the Medan Petisah Pratama Tax Office and to find out the obstacles in increasing individual income tax receipts, and what efforts are being made to increase income tax revenues. private person. The methods used in collecting data used were questionnaires, interviews, and literature studies. The results showed that taxpayers were facilitated by the implementation of the Self Assessment System and the Self Assessment System had an effect on state determination.