PENGARUH PENERAPAN SELF ASSESMENT SYSTEM DAN KEMAUAN MEMBAYAR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO KECIL DAN MENENGAH DI KABUPATEN SLEMAN YOGYAKARTA

Abstract

This study aimed to determine the effect of the application of self-assessment system and the willingness of taxpayers to pay tax on tax compliance of SMEs in Sleman Yogyakarta. The population in this study is the SMEs in Yogyakarta Sleman regency. Based on data from Disperindapkop in 2011 there were 15.564 SMEs engaged in the industrial district. Sampling was done by simple random sampling technique using the Solving formula. The number of sample in this study was 105 respondents. Primary data collection method used was a questionnaire method. Data analysis techniques used in this study is the technique of multiple regression analysis. Based on the results of the analysis carried out it could be concluded that the application of the variable self assessment system and the willingness of taxpayers to pay the tax effect on tax compliance of SMEs in Sleman Yogyakarta.