Pengaruh Self Assessment System dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak

Elia Rossa (Universitas Bhayangkara Jakarta Raya)
Engela Ananta (Universitas Bhayangkara Jakarta Raya)
Ian Arbatona (Universitas Bhayangkara Jakarta Raya)
Josua Christian (Universitas Bhayangkara Jakarta Raya)
Kiran Maharani (Universitas Bhayangkara Jakarta Raya)
Lidia Margaretta Purba (Universitas Bhayangkara Jakarta Raya)

Madani: Multidisciplinary Scientific Journal
Vol 1, No 11 (2023): Desember

In research or scientific articles, previous or relevant research is very important because it helps strengthen theories and phenomena of relationships or influences between variables. In this article, literature on Contemporary Tax Studies discusses components that influence Taxpayer Compliance, including the Self Assessment System and Tax Socialization. Building a hypothesis of influence between variables is the aim of this paper. The results of this literature research are as follows: 1) Self Assessment System for Taxpayer Compliance; 2) Tax Socialization of Taxpayer Compliance.