The Effect of the Application of the Self Assessment System on the Level of Personal Taxpayer Compliance at KPP Pratama Medan Petisah

Oct 13, 2025 by talynt.org 133 views

The Effect of the Application of the Self Assessment System on the Level of Personal Taxpayer Compliance at KPP Pratama Medan Petisah

Introduction

The Self Assessment system is a taxation method that empowers taxpayers to calculate and pay their own taxes. The implementation of this system is expected to increase taxpayer compliance, but its effectiveness remains a topic of debate. This study aims to analyze the effect of the application of the Self Assessment system on the level of compliance of individual taxpayers in the KPP Pratama Medan Petisah.

Background

Taxpayer compliance is a critical aspect of tax administration, as it directly affects government revenue. The Self Assessment system is one of the methods used to increase taxpayer compliance, but its effectiveness has not been extensively studied. The KPP Pratama Medan Petisah is a tax office that serves a significant number of taxpayers, making it an ideal location for this study.

Methodology

This study uses an associative method with a quantitative approach. The research sample consisted of 100 individual taxpayers registered at KPP Pratama Medan Petisah, selected using purposive sampling. Data was collected through a questionnaire with a Likert scale and analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) program.

Results

The results of this study showed that the application of the Self Assessment system had a positive and significant influence on the compliance of individual taxpayers at KPP Pratama Medan Petisah. The T-Statistic value of 18.432 was higher than the T-table value of 1.66 with a significance of 0,000. This indicates that the better the implementation of the Self Assessment system, the higher the level of taxpayer compliance.

However, this research also showed that only 60.6% of the level of taxpayer compliance was influenced by the application of the Self Assessment system. The rest (39.4%) was influenced by other factors not examined in this study, such as organizational culture, taxation levels, and psychological factors of taxpayers.

Discussion

The results of this study have several implications. First, the application of the Self Assessment system has proven to be effective in increasing taxpayer compliance. Second, it is essential to remember that the application of the Self Assessment system is not the only factor that determines the level of compliance. Other factors also need to be considered to achieve optimal compliance levels.

This study also highlights the importance of understanding the factors that influence taxpayer compliance. The results of this study suggest that the application of the Self Assessment system is a critical factor, but other factors such as organizational culture, taxation levels, and psychological factors of taxpayers also play a significant role.

Conclusion

This study contributes significantly to the understanding of the effect of the application of the Self Assessment system on the level of compliance of individual taxpayers. The results of this study are expected to be a consideration for stakeholders in increasing the effectiveness of the application of the Self Assessment system and increasing taxpayer compliance in Indonesia.

Recommendations

Based on the results of this study, several recommendations can be made. First, the tax office should continue to implement the Self Assessment system to increase taxpayer compliance. Second, the tax office should also consider other factors that influence taxpayer compliance, such as organizational culture, taxation levels, and psychological factors of taxpayers. Third, further research is needed to understand the factors that influence taxpayer compliance and to develop effective strategies to increase compliance levels.

Limitations

This study has several limitations. First, the research sample only came from KPP Pratama Medan Petisah, which can limit the generalization of research results to other regions. Second, this research only focuses on the influence of the application of the Self Assessment system. Other factors that can affect the level of taxpayer compliance need to be further studied.

Future Research Directions

This study highlights the need for further research on the factors that influence taxpayer compliance. Future research should focus on understanding the role of organizational culture, taxation levels, and psychological factors of taxpayers in determining compliance levels. Additionally, research should be conducted to develop effective strategies to increase compliance levels and to evaluate the effectiveness of the Self Assessment system in different regions.

Conclusion

In conclusion, this study provides valuable insights into the effect of the application of the Self Assessment system on the level of compliance of individual taxpayers. The results of this study are expected to be a consideration for stakeholders in increasing the effectiveness of the application of the Self Assessment system and increasing taxpayer compliance in Indonesia.
Frequently Asked Questions (FAQs) about the Effect of the Application of the Self Assessment System on the Level of Personal Taxpayer Compliance at KPP Pratama Medan Petisah

Q: What is the Self Assessment system?

A: The Self Assessment system is a taxation method that empowers taxpayers to calculate and pay their own taxes. It is a system where taxpayers are responsible for calculating their own tax liability and submitting their tax returns to the tax authority.

Q: What is the purpose of this study?

A: The purpose of this study is to analyze the effect of the application of the Self Assessment system on the level of compliance of individual taxpayers in the KPP Pratama Medan Petisah.

Q: What is the research methodology used in this study?

A: This study uses an associative method with a quantitative approach. The research sample consisted of 100 individual taxpayers registered at KPP Pratama Medan Petisah, selected using purposive sampling. Data was collected through a questionnaire with a Likert scale and analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) program.

Q: What are the results of this study?

A: The results of this study showed that the application of the Self Assessment system had a positive and significant influence on the compliance of individual taxpayers at KPP Pratama Medan Petisah. The T-Statistic value of 18.432 was higher than the T-table value of 1.66 with a significance of 0,000. This indicates that the better the implementation of the Self Assessment system, the higher the level of taxpayer compliance.

Q: What are the implications of this study?

A: The results of this study have several implications. First, the application of the Self Assessment system has proven to be effective in increasing taxpayer compliance. Second, it is essential to remember that the application of the Self Assessment system is not the only factor that determines the level of compliance. Other factors also need to be considered to achieve optimal compliance levels.

Q: What are the limitations of this study?

A: This study has several limitations. First, the research sample only came from KPP Pratama Medan Petisah, which can limit the generalization of research results to other regions. Second, this research only focuses on the influence of the application of the Self Assessment system. Other factors that can affect the level of taxpayer compliance need to be further studied.

Q: What are the recommendations of this study?

A: Based on the results of this study, several recommendations can be made. First, the tax office should continue to implement the Self Assessment system to increase taxpayer compliance. Second, the tax office should also consider other factors that influence taxpayer compliance, such as organizational culture, taxation levels, and psychological factors of taxpayers. Third, further research is needed to understand the factors that influence taxpayer compliance and to develop effective strategies to increase compliance levels.

Q: What are the future research directions?

A: This study highlights the need for further research on the factors that influence taxpayer compliance. Future research should focus on understanding the role of organizational culture, taxation levels, and psychological factors of taxpayers in determining compliance levels. Additionally, research should be conducted to develop effective strategies to increase compliance levels and to evaluate the effectiveness of the Self Assessment system in different regions.

Q: What are the contributions of this study?

A: This study contributes significantly to the understanding of the effect of the application of the Self Assessment system on the level of compliance of individual taxpayers. The results of this study are expected to be a consideration for stakeholders in increasing the effectiveness of the application of the Self Assessment system and increasing taxpayer compliance in Indonesia.

Q: What are the practical implications of this study?

A: The practical implications of this study are that the tax office should continue to implement the Self Assessment system to increase taxpayer compliance. Additionally, the tax office should also consider other factors that influence taxpayer compliance, such as organizational culture, taxation levels, and psychological factors of taxpayers.