PRASETYARINI, Anindita Nur (2018) The Effectivity of Self Assessment System on Application of Restaurant Tax in Revenue Department in Kotawaringin Timur Regency. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

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 a local tax collection system that is implemented in Kotawaringin Timur Regency with the aim to help increase the original income of the region. The weakness of the self assessment system that gives trust to the taxpayer to calculate, calculate, pay, and report his own tax payable in practice is difficult to walk as expected, even abused (Tarjo & Kusumawati, 2006: 106). This is what draws attention to how the Self Assessment System is implemented in Kotawaringin Timur District. Which Self Self-assessment system itself began to be implemented starting in 2016. Sampit as the Capital of Kotawaringin Timur Regency is one of the most important regencies in Central Kalimantan Province. In addition, because it is economically a relatively developed regency also because it is located in a strategic position. This study uses the theory of planned of behavior (TPB). The population in this study amounted to 63 taken in the city of Sampit. A sample of 36,85 was calculated using the slovin formula. But in this study, the authors used 37 samples. Sampling technique using simple random sampling technique. Based on the result of this research, independent variable of knowledge does not significantly influence the effectiveness of Self Assessment System in restaurant tax in Kotawaringin Timur regency. While the fine variable significantly influence the effectiveness of Self Assessment System in restaurant tax

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