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Evaluasi Sistem Pemungutan Pajak Self Assessment untuk Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Ende (CD + Cetak)
This research aims to evaluate the self-assessment tax collection system for individual taxpayers. The object of this research is KPP Pratama Ende as an agency that organizes DGT operational activities in the field of taxation in accordance with the policies stipulated based on the prevailing laws and regulations. Data collection techniques in this study were carried out by interview and documentation, while data analysis in this study was carried out by comparing technical knowledge with actual conditions to draw conclusions and suggestions.
The results showed that the implementation of the self-assessment system for individual taxpayers was not yet effective, and the realization of tax revenues was not in accordance with the predetermined targets. This is due to the lack of awareness of taxpayers in carrying out tax obligations.
Keywords: Self Assessment System
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