ANALISIS PERILAKU WAJIB PAJAK ORANG PRIBADI TERHADAP PELAKSANAAN SELF ASSESSMENT SYSTEM (STUDI KASUS PADA UMKM DI KECAMATAN ANDIR KOTA BANDUNG)

Abstrak

This research was conducted on UMKM in Andir District, Bandung City. The research method used in the preparation of the thesis is an associative descriptive method This sample collection uses purposive sampling measuring 44 respondents. Data analysis was performed using simple linear regression calculation statistics, and it can be seen that there is a unidirectional relationship which means that the behavior of individual taxpayers will influence the better implementation of the Self Assessment System for UMKM in Andir District, Bandung. Individual taxpayer behavior (X), has a significant effect on the implementation of the Self Assessment System (Y).

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