ANALISIS KOMPARATIF TAX COMPLIANCE PAJAK BADAN ANTARA PENGGUNAAN SELF ASSESSMENT SYSTEM DENGAN JASA KONSULTAN DI KOTA MALANG

Abstract

ABSTRACT
The purpose of this research are to earn any empirical evidence about differences
in Agency Taxpayer using Self Assessment System and use Consultant Services in
Malang.This research is a comparative study using a interview methods and
questionnaires.This research using sample’s of the Agency Taxpayer which
handles the taxes using Self Assessment System and the Agency Taxpayer which
handles the taxes using Consultant Services as of December 31 2016, with a
turnover of approximately 4.8 M, Classified on time deliver the SPT for all taxes,
and Taxpayer domiciled in the city of Malang. The results shows that, that there is
a significant difference between agency taxpayer compliance using Self
Assessment System and agency taxpayer compliance using Consultant Services in
Malang. Agency taxpayer compliance using Self Assessment System proved higher
than the agency taxpayer compliance using Consultant Services.
Keywords: Taxpayer Compliance, Agency Taxpayer, Self Assessment System,
Consultant Services.