Self-Assessment System in Indonesian Taxation: Weakness or Strength?


Muhammad Ilman Iriawan Fitdra(1*), Inayati Inayati(2)

(1) Universitas Indonesia, Indonesia
(2) Universitas Indonesia, Indonesia
(*) Corresponding Author

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.


Keywords


Self Assesment, Tax Morale. Tax Compliance

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DOI: https://doi.org/10.15575/jpan.v14i1.17791

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