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

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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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  -