The Effect of Learning, Perception, Motivation and Personal Tax Personality Toward the Implementation of Self Assesment System

EasyChair Preprint 3885

Abstract

The change to the regulations of taxes often confuse tax payers with assessable or taxable properties. The relatively underprivileged capacity of their understanding about tax regulation related to these from time-to-time changes itself, igniting the unexpected level of ignoring or even apathetic attitude, which can inhibit  required obedience in paying taxes.

In this research, we interested in studying deeply about perceived of  learning, motivation and personality and influence towards  self assessment system implementation. Perceive can be branchmarking whether the tax payers understand the problems, and tax payers perceiving towards those regulations of income taxes with respect to self-assessment system implementation can raise tax payers compliance.

By utilizing samples of respondents, that is 114 tax payers registered at small tax office in Jakarta Cakung Satu, this research examines the effect of perceived of learning, perceived of motivation and perceived of personality towards self assessment system implementation. This statistical method used is multiple regression analysis with SPSS.

The result of analysis indicated that confidence level 95% (sig 5%) which means that there are no effect of perceive about learning  As regards to perceived of motivation with respect to self assessment system implementation, it has significant result,  there is an effect of motivation perceived. The perceived of personality with respect to self assessment system implementation, has significant result there is an effect of perceived to personality of their tax payers.

Keyphrases: Personality, Self assessment system, learning, motivation, tax payers

@booklet{EasyChair:3885,
  author    = {Supriatiningsih Ning and Hidayat Darwis Dayat},
  title     = {The Effect of Learning, Perception, Motivation and Personal Tax Personality Toward the Implementation of Self Assesment System},
  howpublished = {EasyChair Preprint 3885},
  year      = {EasyChair, 2020}}