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All Journal Jurnal Hukum Lex Generalis
Utari Silmi Latifah
Universitas Padjadjaran
Law, Crime, Criminology & Criminal Justice

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Pengaruh Kepatuhan Pembayaran Pajak dengan Sistem Self Assessment pada Masyarakat Indonesia Utari Silmi Latifah
Jurnal Hukum Lex Generalis Vol 6 No 8 (2025): Tema Hukum Pemerintahan
Publisher : CV Rewang Rencang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v6i4.1149

Abstract

The self assessment system in Indonesia’s taxation framework grants taxpayers the authority to independently calculate, pay, and report their tax obligations. This system enhances administrative efficiency and formal compliance, however, challenges such as low tax literacy, reliance on taxpayer honesty, and limited digital infrastructure continue to hinder its overall effectiveness. This study analyzes the implementation of the self assessment system and its impact on taxpayer compliance in Indonesia. Data indicate an increase in formal compliance, yet material compliance particularly among non-salaried individual taxpayers and corporate taxpayers still requires significant improvement. The success of this system is highly influenced by the effectiveness of supervision, audits, and law enforcement carried out by the Direktorat Jenderal Pajak (DJP).
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