KAJIAN EMPIRIS PELAKSANAAN SELF ASSESSMENT SYSTEM PAJAK DAERAH

The study aims to evaluate the application of the understanding of taxpayers and role of tax authorities in socializing the implementation of self-assessment system. Data used in this research is the primary data obtained from direct interviews with all taxpayers in the district of Jombang hotel entrepreneur. The questionnaire contains questions related to the taxpayer understanding toward tax laws, the role of tax authorities, and the implementation of self-assessment system. The analysis process is done by classifying responses based on the understanding of taxpayers, the role of tax authorities and the implementation of self-assessment system, with linkages of office or position of the respondents to each question asked, and then do the matching with the data on cooperative accounting information system has been obtained previously. From the analysis, it can be concluded that the taxpayers are lack of knowledge on laws and tax laws. Besides, the analysis shows that there are lacks of tax authorities role in socializing the rules and also the implementation of self-assessment system has not facilitated well. At last, the implementation of self-assessment system still uses the official assesment syatem. Keywords: taxpayer, tax authorities and self assessment syste