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All Journal Accounting Research Journal
Khoerun Nisa Anggraeni
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Economics, Econometrics & Finance

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SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK DI INDONESIA: Metode Studi Literatur Review Khoerun Nisa Anggraeni; Yuniati; Kayla Vania
Accounting Research Journal Vol. 5 No. 1 (2026): Accounting Research Journal (September 2026 - March 2027)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/

Abstract

This paper investigates how taxpayer compliance may be enhanced through the application of the self-assessment framework in Indonesia by employing a literature review approach.. The discussion draws upon a critical assessment of prior research related to self-assessment practices and their role in encouraging adherence to tax responsibilities. The reviewed literature suggests that assigning greater responsibility to taxpayers can discharge their tax responsibilities can encourage higher compliance when accompanied by sufficient tax knowledge, awareness, and a strong sense of responsibility. In addition, effective supervision, continuous tax education, and reliable administrative services are identified as important elements that reinforce the implementation of the system. These findings imply that the effectiveness of the self-assessment system depends on taxpayers' willingness to comply together with institutional initiatives aimed at establishing a supportive tax environment that encourages voluntary compliance.
Co-Authors Kayla Vania Yuniati