[Dis] Honesty of Taxpayers in the Self-Assessment System
- 10.2991/aebmr.k.200415.034How to use a DOI?
- taxation, taxpayers, awareness, compliance
This study aims to determine the practice of corporate taxpayer self-assessment system in terms of formal and material compliance. The type of qualitative research with an interpretive approach was chosen to understand the phenomena behind the practice of corporate taxpayer self-assessment system. The results showed that the corporate taxpayer in paying and reporting tax obligations is a form of formal taxpayer compliance that comes from rules and obligations. On the other hand, formal compliance does not always go hand in hand with honesty, especially in calculating taxes correctly and completely because corporate taxpayers are faced with the choice to be honest or dishonest.
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Novrida Qudsi Lutfillah AU - Tri Agus Setiyawati PY - 2020 DA - 2020/04/17 TI - [Dis] Honesty of Taxpayers in the Self-Assessment System BT - Proceedings of the 1st Annual Management, Business and Economic Conference (AMBEC 2019) PB - Atlantis Press SP - 169 EP - 172 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200415.034 DO - 10.2991/aebmr.k.200415.034 ID - Lutfillah2020 ER -