PENGARUH PELAKSANAAN SELF ASSESSMENT SYSTEM DAN PERAN ACCOUNT REPRESENTATIVE (AR) TERHADAP TINGKAT KEPATUHAN DALAM PENYETORAN BEBAN PPh TAHUNAN WAJIB PAJAK (WP) ORANG PRIBADI (Studi kasus terhadap tingkat kepatuhan pelaporan beban PPh dosen dan karyawan yang bekerja di Universitas Negeri Jakarta)

Riza Reslia, 2012; influence the implementation of self-assessment system and the role of account representatives on the level of compliance in reporting annual income tax burden of taxpayers (WP) individual This study aims to demonstrate empirically the effect of the implementation of the self-assessment system and the role of the representative account of the level of taxpayer compliance (WP) individuals. Because it is after all taxes are expenses that would reduce their income. Of the issues that make the tax be a scary thing for taxpayers (WP) raises some cases the taxpayer noncompliance (WP) in taxation. The sample used in this study were as many as 80 respondents that the faculty and staff at Univeritas Jakarta. Prior to testing conducted to answer the hypothesis, performed first classical assumption test after that, to answer the research hypothesis using a multiple regression analysis. Testing the hypothesis in this research by using multiple linear regression analysis. The results of descriptive analysis showed deteminasi coefficient (R2) of 62.2% variable X1 and X2 in influencing Y. X1 has a t value for 2,704 at a significant level of 0,008 and 1,980 t table. So t count > t table, the implementation of self-assessment system, positive influence on the level of compliance with the annual income tax expense in depositing Personal WP. In X2 has a t value for 3,165 at a significant level 0,002 and table t table 1,980. so t count > t table, that the implementation of account representatives positive influence on the level of compliance in depositing the annual Income Tax expense (WP) Private. Test the effect of simultaneous (F-test) of 63,448 and significance of 0,000 is thus the simultaneous effect between self-assessment system implementation and account representatives on the level of compliance in the annual income tax burden depositing taxpayer (WP) personally. Keywords: self-assessment system, account representatives and taxpayer compliance (WP) individua