Material Doctrine Self Assessment System
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1. Taxpayers Perception Taxpayer consciousness to fulfill their tax obligations increased if the
public perception appears positive against taxes. Torgler in Ritonga 2011 states that the payer consciousness taxes to dutifully pay taxes
associated with the perception that include paradigm will be the tax function for financing development, usability taxes in the provision of
public goods, as well as justice fairness and legal certainty in the fulfillment of tax obligations. Availability public goods is a matter of
confidence in the use of taxpayer taxes paid. If taxpayers feel that the taxes paid can not be properly managed by the government, so that
taxpayersfeel the real benefit of tax paid, University of North Sumatra Taxpayers would then tend not to obey.
2. The level of knowledge of the provisions of the applicable tax. The level of knowledge and understanding of the provisions of the
taxpayers existing taxpayers effect on behavior of consciousness to pay taxes. Taxpayers who do not understand the tax laws are clearly
taxpayers tend to be disobedient, and vice versa taxpayers increasingly aware of the tax laws, the more taxpayers also aware of the sanctions
that will be accepted if the neglect tax obligation. Research conducted by Prasetyo Ritonga, 2011 provide results that taxpayers
understanding of regulatory taxation significant effect on the consciousness of the taxpayertax reporting.
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3. The financial condition of the taxpayers Financial conditions are factors that affect the economy tax
compliance. Financial condition is the ability of financial companies are reflected in the level of profitability and cash flow. Corporate
profitability is onethe factors that influence the consciousness to comply with regulationstaxation. Companies that have high
profitability tend tax reporting honestly from the companies that have low profitability. Companies with low profitability inUniversity of
North Sumatra generally experiencing financial difficulties and tend to tax non-compliance. Similarly, the cash flow condition and the
liquidity.