SELF ASSESSMENT SYSTEM ANALYSIS ON INDIVIDUAL TAXPAYERS AT THE NORTH TORAJA TAX SERVICE OFFICE (KKP)
Keywords:
Selff Assessment System, Personal TaxAbstract
This study aims to find out how the self-assessment system in the context of paying personal taxes at the North Toraja KPP. In this study, qualitative research methods were used by obtaining data through observation and then conducting direct interviews with North Toraja KPP employees with 4 people as informants. Furthermore, the results that have been obtained are analyzed using Miles and Huberman data analysis techniques, namely by reducing data, presenting data, verifying data and drawing conclusions. Based on the data analysis conducted, it was found that individual taxpayers at the North Toraja KPP already understand how to calculate the amount of tax to be paid. However, tax payments to North Toraja KPP employees are made directly through salary deductions.
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