Download PDFOpen PDF in browserThe Effect of Learning, Perception, Motivation and Personal Tax Personality Toward the Implementation of Self Assesment SystemEasyChair Preprint 388515 pages•Date: July 15, 2020AbstractThe change to the regulations of taxes often confuse tax payers with assessable or taxable properties. The relatively underprivileged capacity of their understanding about tax regulation related to these from time-to-time changes itself, igniting the unexpected level of ignoring or even apathetic attitude, which can inhibit required obedience in paying taxes. In this research, we interested in studying deeply about perceived of learning, motivation and personality and influence towards self assessment system implementation. Perceive can be branchmarking whether the tax payers understand the problems, and tax payers perceiving towards those regulations of income taxes with respect to self-assessment system implementation can raise tax payers compliance. By utilizing samples of respondents, that is 114 tax payers registered at small tax office in Jakarta Cakung Satu, this research examines the effect of perceived of learning, perceived of motivation and perceived of personality towards self assessment system implementation. This statistical method used is multiple regression analysis with SPSS. The result of analysis indicated that confidence level 95% (sig 5%) which means that there are no effect of perceive about learning As regards to perceived of motivation with respect to self assessment system implementation, it has significant result, there is an effect of motivation perceived. The perceived of personality with respect to self assessment system implementation, has significant result there is an effect of perceived to personality of their tax payers. Keyphrases: Personality, Self assessment system, learning, motivation, tax payers
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