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All Journal Publica: Jurnal Pemikiran Administrasi Negara
Muhammad Ilman Iriawan Fitdra
Universitas Indonesia
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Self-Assessment System in Indonesian Taxation: Weakness or Strength? Muhammad Ilman Iriawan Fitdra; Inayati Inayati
Publica: Jurnal Pemikiran Administrasi Negara Vol 14, No 1 (2022): Pemikiran Administrasi Negara 3
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpan.v14i1.17791

Abstract

This study describes the challenges of compliance in the formation of tax morality. This study examines the literature on self-assessment and tax compliance. This study explores a scientific review of tax compliance based on the application of a self-assessment system (SAS). All relevant data that is combined into information is revealed in this study by ensuring all components that need to be clarified about self-assessment and its implications for tax compliance. The conclusion of the study shows that in Indonesia, SAS is a tax system that requires a high level of tax compliance. The high and low levels of tax compliance can be caused by tax knowledge and system complexity.
Co-Authors Inayati Inayati