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Audito Comparative Law Journal (ACLJ)
Published by Universitas Muhammadiyah Malang
ISSN : 27231968     EISSN : 27232476     DOI : https://doi.org/10.22219/aclj.v3i1.19873
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
Audito Comparative Law Journal is a refereed scholarly journal with a genuinely global reach, publishing theoretical, doctrinal, socio-legal, and empirical contributions, managed by the Master of Law, DPPS, University of Muhammadiyah Malang, Indonesia. This journal is a pioneering open-access forum in publishing works that promote up-to-date legal scholarships in the South East Asia countries, specializing in comparative law
Arjuna Subject : Ilmu Sosial - Hukum
Articles 81 Documents
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Juridical Review of the Implementation of the Self Assessment System in Tax Collection in Indonesia R. Narendra Jatna; Hasbullah Hasbullah; Abdul Kadir Jaelani
Audito Comparative Law Journal (ACLJ) Vol. 7 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/aclj.v7i1.45037

Abstract

The self-assessment system is a key pillar of global tax reform that gives taxpayers full confidence to calculate, pay, and report their taxes independently. Although this trust-based system has been implemented in Indonesia since 1983, previous legal studies have been trapped in normative analysis of regulations and often ignore the asymmetry of empirical compliance and the dynamics of administrative digitalisation in mitigating the moral hazard of taxpayers. This study aims to comprehensively examine the legal basis for the implementation of the self-assessment system in Indonesia and analyse the structural obstacles and tactical efforts of the government in optimising taxpayers' legal compliance through a juridical-normative approach. The findings of the study show that normatively, the available legal framework has been aligned with the principles of legal certainty and accountability; however, its effectiveness is empirically hampered by low tax literacy and limited supervision. The novelty of this research proves that the integration of the modernisation of tax technology (digitalisation) and strengthening of administrative law enforcement is the most crucial hybrid instrument to close the loopholes of the weaknesses of the conventional system. Theoretically, the study enriches the tax law literature on the concept of voluntary compliance in the digital age, while practically providing concrete recommendations for fiscal authorities in designing responsive supervisory policies and risk-segmentation-based education programs

Page 9 of 9 | Total Record : 81

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