Pengaruh Pemahaman Self Assessment System, Sosialisasi Pajak, dan Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi pada Kantor Pelayanan Pajak Pratama Jakarta Tanah Abang Satu Tahun 2018 – 2020

Abstract

The purpose of this study is to discuss the impact of understanding the self-assessment system, tax socialization, and tax services on individual taxpayer compliance. The main question of this study is how the self-assessment system, tax socialization, and understanding of tax services affect individual taxpayers' tax compliance. This study was conducted at KPP Pratama Jakarta Tanah Abang Satu using data collection techniques using library data and quantitative methods with field research conducted using questionnaires and interviews. To find out the reality, researchers conducted multi-person interviews with a total of 72 respondents. Based on research results from 2018 to 2020, a self-assessment concept was developed. The system has a significant positive impact on taxpayer compliance, tax socialization has a significant positive impact on taxpayer satisfaction, and Fiscus services have a significant positive impact on taxpayer tax compliance and understanding of the self-assessment system. With a positive impact, tax socialization and financial services have a significant impact. impact. At the same time, it will have a positive effect on the compliance of individual taxpayers of KPP Pratama Jakarta Tanah Abang Satu.