Acta Universitatis Danubius. Œconomica, Vol 15, No 4 (2019)

Abstract

This paper aimed to determie the influence of knowledge of the taxpayers and penalties to the effectivity of Tax Self-assessment System in Indonesia.

A system applied by a region in tax collection must be effective to support the running of the system used in the taxation of a region. Self-assessment System is one approach for a national and local tax collection system that can be implemented with the aim to help increase the tax income. Self-assessment system gives trust to the taxpayer to calculate, calculate, pay, and report his own tax payable.

This study uses the Theory of Planned of Behavior (TPB). The samples in this study amounted to 37 taxpayer and the data analyzed using multiple regression.

The result show that knowledge and penalties have positive influence to the effectiveness of Self-assessment System implementation. This conclusion is in line with the theory which forms the basis of this hypothesis which the theory reveals that the behavior of an individual arises because of the intention to behave.