PERSEPSI WAJIB PAJAK ORANG PRIBADI ATAS EFEKTIFITAS SELF ASSESSMENT SYSTEM DAN SANKSI PAJAK DALAM KETERKAITANNYA DENGAN TINDAKAN TAX EVASION PADA KPP PRATAMA PALOPO

2014Persepsi Wajib Pajak Orang Pribadi atas Efektifitas Pelaksanaan \ud Self Assessment System dan Sanksi Pajak dalam Keterkaitanya \ud dengan Tindakan Tax Evasion pada KPP Pratama Palopo \ud The Perception Of An Individual Taxpayer on The Effectiveness Of \ud The Self Assesment System and Tax Penalty Implementation in Its \ud Linkage with Tax Evation Measures in Palopo Tax Services Office \ud \ud Dwi Indryani Pujianto \ud Haliah \ud M.Christian \ud \ud Penelitian ini bertujuan untuk mengetahui persepsi wajib pajak orang pribadi atas \ud pelaksanaan self assessment system, penerapan sanksi pajak, tindakan t ax \ud evasion dan keterkaitan antara persepsi wajib pajak orang pribadi atas efektifitas \ud pelaksanaan s elf assessment system, dan sanksi pajakterhadap tindakan tax \ud evasion pada KPP Pratama Palopo.Metode penelitian yang digunakan adalah \ud metode deskriptif danverifikatif. Untuk mengetahui keterkaitan antara persepsi \ud wajib pajak orang pribadi atas pelaksanaan self assessment system dansanksi \ud pajakterhadap tindakan tax evasion digunakan pengujian statistiksebagai berikut, \ud analisis korelasi berganda, analisis korelasi parsial, koefisien determinasi parsial \ud dan uji hipotesis yang memakai aplikasi SPSS 22.0 forwindows. Hasil \ud peneltianyang didapatberdasarkan hasil pengujian hipotesis diketahui bahwa \ud pelaksanaan self assessment systemdan sanksi pajakberkaitan signifikan \ud dengan tindakan tax evasion \ud \ud Kata kunci: Self Assessment System , Sanksi Pajak, Tax Evasion, Persepsi \ud Wajib Pajak Orang Pribadi \ud \ud This study aims to determine the perception of an individual taxpayer on self-assessment system implementation, the application of tax penalties, tax evasion \ud measures and its linkages between individual taxpayer perception on the \ud effectiveness of self-assessment system, and tax penalties on tax evasion \ud measures in Palopo Tax Services Office. The research method used is \ud descriptive and verification methods. To determine the relationship between the \ud perception of an individual taxpayer on the self-assessment tax system and the \ud tax penalties implementation on tax evasion measures, the following statistical \ud tests, multiple correlation analysis, partial correlation analysis, partial \ud determination coefficient and hypothesis testing using SPSS 22.0 for Windows \ud were used. The result showed thatthe self-assessment system and the tax \ud penalties implementation significantly correlated with tax evasion measures. \ud \ud Keywords: Self-Assessment System, Tax Penalties, Tax Evasion, Individual \ud Taxpayer Perceptio