Abstract
This research was conducted to examine the influence of tax knowledge, self assessment system and tax awareness on taxpayer compliance in Banda Aceh City. The sampling technique used is simple randaom sampling that is a simple random sampling, so that the obtained sample of 100 respondents. Knowledge taxation, self assessment system and tax awareness both simultaneously and partially significant effect on taxpayer compliance in Banda Aceh City. Variation of taxation knowledge, self assessment system and tax awareness affect the taxpayer compliance variation of 93.1 percent and the rest of 6.9 percent influenced by other variables outside this research model. In improving taxpayer compliance within Banda Aceh City government is required to socialize the importance of taxes for development so that it will create awareness of taxation and public knowledge in paying taxes.
Highlights
The taxpayer is responsible for self-determination of his tax obligations and accurately and timely pay and report the tax (Devano and Rahayu, 2006: 110)
This study aims to examine the influence of tax knowledge, self assessment system and awareness of taxation positively to taxpayer compliance in Banda Aceh City
To know the influence of taxation knowledge, self assessment system and tax awareness to taxpayer compliance in Banda Aceh City will be tested by using multiple linear regression
Summary
The taxpayer is responsible for self-determination of his tax obligations and accurately and timely pay and report the tax (Devano and Rahayu, 2006: 110). The main problem currently faced by the Directorate General of Taxes of the Ministry of Finance is the low compliance of the people to taxation, when the tax collection system shifts from the official assessment (the process of calculation is done by the Directorate General of Taxes) to self assessment (the process of self-calculation by taxpayers) as it is today, there are some requirements that must be met first, the requirement is the level of knowledge of good enough tax in the community and the high level of honesty in filling and reporting tax letters (SPT), but these two requirements have not been met and the implementation of the system self assessment is not optimal, so the impact of tax compliance level is still low (Chandra, 2014). The level of compliance of the Indonesian people to pay taxes is still low, only about 30% of Indonesians are willing to pay taxes, 70% of private persons who are able in Indonesia do not pay taxes, if calculated 70%, the value can reach Rp 300-400 trillion, still low Indonesians to pay taxes due to awareness issues, people who do not pay taxes do not give the state rights so it is similar to corruption (Fuad, 2014)
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