E-JURNAL EKONOMI DAN BISNIS UNIVERSITAS UDAYANA Available online at https://ojs.unud.ac.id/index.php/EEB/index Vol. 10 No. 02, February 2021, pages: 91-98 e-ISSN: 2337-3067 91 EFEK FILOSOFI "TRI KAYA PARISUDHA" PADA SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK Ni Putu Ayu Siska Wulantari 1 , I Made Endra Lesmana Putra 2 , Luh Putu Virra Indah Perdanawati 3 Article history: Abstract Submitted: 23 Desember 2020 Revised: 3 Januari 2021 Accepted: 6 Januari 2021 The implementation of tax reform by the government is known as the self assessment system, where the State provides freedom and confidence for taxpayers in calculating the payable tax, paying and reporting the tax themselves, but still guided by the rules and provisions of the applicable tax laws. In its realization, it is still difficult to apply and is often misused because public awareness of tax obligations has not been maximized. The purpose of this study is to provide empirical evidence of the implementation of the Self Assessment System on the compliance of taxpayers for personal tax UMKM and independent work in Denpasar City with the philosophy of Tri Kaya Parisudha as a moderating variable. The research data were collected using a questionnaire technique. The hypothesis was tested using Moderate Regression analysis and descriptive statistical analysis techniques. The conclusion of this study is that there is no moderation caused by the Tri Kaya Parisudha variable in examining the effect of the application of the Self Assessment System on compliance owned by WP OP UMKM and casual workers in Denpasar. Keywords: Tax Reform; Self Assessment System; Tri Kaya Parisudha; Taxpayer Compliance; Covid-19 Kata Kunci: Reformasi Pajak; Self Assessment System; Tri Kaya Parisudha; Kepatuhan Wajib Pajak; Covid-19 Koresponding: STIKI Indonesia,Denpasar, Indonesia 1 Email:siskawulantari18@gmail.com 1 Abstrak Pemberlakuan tax reform oleh pemerintah di kenal dengan istilah Self assessment system, dimana Negara memberikan kebebasan dan kepercayaan bagi wajib pajak dalam hal menghitung pajak terhutang, membayar serta melaporkan sendiri pajaknya, namun masih berpedoman pada aturan dan ketentuan undang – undang perpajakan yang berlaku. Pada perealisasiannya masih sulit untuk di terapkan dan masih sering di salah gunakan karena kesadaran masyarakat akan kewajiban perpajakan belum maksimal. Tujuan dari penelitian ini adalah memberi bukti secara empiris Penerapan Self Assessment System terhadap kepatuhan wajib pajak OP UMKM dan pekerjaan bebas di Kota Denpasar dengan filosofi Tri Kaya Parisudha sebagai variabel pemoderasi. Data penelitian dikumpulkan dengan teknik kuisioner. Hipotesis di uji dengan Moderate Regression analysis dan teknik analisi statistic deskriptif. Kesimpulan penelitian ini bahwa tidak adanya moderasi yang di timbulkan oleh variabel Tri Kaya Parisudha dalam meneliti pengaruh dari penerapan Self Assessment System pada kepatuhan yang dimiliki oleh WP OP UMKM dan pekerja bebas di Denpasar. Universitas Hindu Indonesia_Denpasar, Indonesia 2 Email : endralesmanaputra05@gmail.com 2 Universitas Ngurah Rai_Denpasar, Indonesia 3 Email : virra.indah@unr.ac.id 3