Self-Assessment System in Indonesian Taxation: Weakness or Strength?
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 i...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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FISIP UIN Sunan Gunung Djati Bandung, Jurusan Administrasi Publik
2022-06-01
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| Series: | Publica |
| Subjects: | |
| Online Access: | https://journal.uinsgd.ac.id/index.php/publica/article/view/17791 |
| _version_ | 1811202335177703424 |
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| author | Muhammad Ilman Iriawan Fitdra Inayati Inayati |
| author_facet | Muhammad Ilman Iriawan Fitdra Inayati Inayati |
| author_sort | Muhammad Ilman Iriawan Fitdra |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-04-12T02:36:56Z |
| format | Article |
| id | doaj.art-dcee3de8758e41c4a297a2ba93887828 |
| institution | Directory Open Access Journal |
| issn | 2085-6555 2715-9256 |
| language | English |
| last_indexed | 2024-04-12T02:36:56Z |
| publishDate | 2022-06-01 |
| publisher | FISIP UIN Sunan Gunung Djati Bandung, Jurusan Administrasi Publik |
| record_format | Article |
| series | Publica |
| spelling | doaj.art-dcee3de8758e41c4a297a2ba938878282022-12-22T03:51:30ZengFISIP UIN Sunan Gunung Djati Bandung, Jurusan Administrasi PublikPublica2085-65552715-92562022-06-01141546410.15575/jpan.v14i1.177916143Self-Assessment System in Indonesian Taxation: Weakness or Strength?Muhammad Ilman Iriawan Fitdra0Inayati Inayati1Universitas IndonesiaUniversitas IndonesiaThis 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.https://journal.uinsgd.ac.id/index.php/publica/article/view/17791self assesment, tax morale. tax compliance |
| spellingShingle | Muhammad Ilman Iriawan Fitdra Inayati Inayati Self-Assessment System in Indonesian Taxation: Weakness or Strength? Publica self assesment, tax morale. tax compliance |
| title | Self-Assessment System in Indonesian Taxation: Weakness or Strength? |
| title_full | Self-Assessment System in Indonesian Taxation: Weakness or Strength? |
| title_fullStr | Self-Assessment System in Indonesian Taxation: Weakness or Strength? |
| title_full_unstemmed | Self-Assessment System in Indonesian Taxation: Weakness or Strength? |
| title_short | Self-Assessment System in Indonesian Taxation: Weakness or Strength? |
| title_sort | self assessment system in indonesian taxation weakness or strength |
| topic | self assesment, tax morale. tax compliance |
| url | https://journal.uinsgd.ac.id/index.php/publica/article/view/17791 |
| work_keys_str_mv | AT muhammadilmaniriawanfitdra selfassessmentsysteminindonesiantaxationweaknessorstrength AT inayatiinayati selfassessmentsysteminindonesiantaxationweaknessorstrength |