The Effect of Self Assessment System, Knowledge and Understanding of Taxation, and Machiavellian on Individual Taxpayer Compliance

Dinata, I Komang Sukra Dinata and Arsana, I Made Marsa and Suarjana, Anak Agung Gde Mantra (2022) The Effect of Self Assessment System, Knowledge and Understanding of Taxation, and Machiavellian on Individual Taxpayer Compliance. Repositori Politeknik Negeri Bali.

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Abstract

Bali's tax revenue that has not been maximized. It is reinforced by the compliance ratio of individual taxpayers that does not reach the target. This is due to external factor such as the implementation of the Self Assessment System and internal factors such as the level of knowledge and understanding of taxation and the Machiavellian nature of the taxpayer. The purpose of this study is to determine the effect of the Self Assessment System, knowledge and understanding of taxation, and Machiavellian partially and simultaneously on taxpayer compliance. This research was conducted at KPP Pratama South Badung. The data analyzed are primary and secondary data. Primary data from questionnaires distributed to 99 individual taxpayers who are active during 2018–2021 and the results of interviews with Account Representatives. Secondary data obtained from data documentation. Determination of sample size using purposive sampling and the Slovin formula. Statistical testing to test the hypothesis using IBM SPSS Statistics version 26. Interpretation of the results of hypothesis testing using the coefficient of determination, t-test, F test. The results showed that the Self Assessment System and knowledge and understanding of taxation had a positive and significant effect on individual taxpayer compliance. Meanwhile, Machiavellian has no effect and not significant on individual taxpayer compliance. Simultaneously, Self Assessment System, knowledge and understanding of taxation, and Machiavellian have a significant effect on individual taxpayer compliance.

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