Proceedings of the 1st Annual Management, Business and Economic Conference (AMBEC 2019)

[Dis] Honesty of Taxpayers in the Self-Assessment System

Authors
Novrida Qudsi Lutfillah, Tri Agus Setiyawati
Corresponding Author
Novrida Qudsi Lutfillah
Available Online 17 April 2020.
DOI
10.2991/aebmr.k.200415.034How to use a DOI?
Keywords
taxation, taxpayers, awareness, compliance
Abstract

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.

Copyright
© 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/).

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Volume Title
Proceedings of the 1st Annual Management, Business and Economic Conference (AMBEC 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
17 April 2020
ISBN
978-94-6252-955-7
ISSN
2352-5428
DOI
10.2991/aebmr.k.200415.034How to use a DOI?
Copyright
© 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  -