Material Doctrine Self Assessment System

19 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. 20 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.

C. Tax Services

Service is a way to serve or preparing to help take care of all the needs that a person needs. Meanwhile, fiskus is tax authorities. So that the tax aut horities service means as a way to help take care or prepare all someone’s necessities needed in this case the taxpayer. According to the Toy Prastiantono quoted by AgusNugrohoJatmiko 2006, the success rate of tax revenue not only influenced by tax payer but also influenced by tax policy, tax administration, and tax law. Last three factors inherent and controlled by the tax authorities themselves, while the tax payer dominated factor from inside of the taxpayer itself. Tax authorities in