JRSSEM 2023, Vol. 02, No. 7, 1381 – 1391
E-ISSN: 2807 - 6311, P-ISSN: 2807 - 6494
DOI: 10.36418/jrssem.v2i07.379 https://jrssem.publikasiindonesia.id/index.php/jrssem/index
THE INFLUENCE OF SELF-ASSESSMENT SYSTEM AND
TAX SOCIALIZATION ON TAXPAYER COMPLIANCE WITH
NATIONALISM AS A MODERATION VARIABLE
Susanto
1
Khalisah Visiana
2
1.2
University of 17 August 1945 Jakarta, Indonesia
*
e-mail: susanto04@gmail.com, khalisahvisiana@gmail.com
*Correspondence: susanto04@gmail.com,
Submitted
: 29
th
January 2023
Revised
: 14
th
February 2023
Accepted
: 20
th
February 2023
Abstract: The purpose of this study is to determine the influence of the Self-Assessment System,
Tax Socialization on Taxpayer Compliance with Nationalism as a moderation variable. Data was
collected using a survey method with questionnaire techniques. The population used in this study
is every person who is already working and has an NPWP. Samples were taken using purposive
sampling. that is the technique of determining samples with certain considerations. These
considerations are a WP who has worked and has at least 1 year of work experience, a worker's
income level above 4 million, permanent employment status and is not a day worker, age over 20
years and also has an NPWP and understands tax obligations. The results of this study are Self-
assessment system on taxpayer Compliance has a significant effect, Tax Socialization does not have
a significant effect on taxpayer compliance, Nationalism has a significant effect on Taxpayer
Compliance, nationalism moderates the Self-assessment system has an insignificant effect on
Taxpayer Compliance, The influence of Nationalism moderates Tax Socialization on taxpayer
compliance has a significant effect.
Keywords: Self Assessment System; Tax Socialization; Taxpayer Compliance; Nationalism.
Susanto
1
Khalisah Visiana
2
| 1381
INTRODUCTION
In carrying out the duties and funding
of state development, the Government
certainly needs a lot of funds. Therefore,
the government has sources of revenue
from all sectors. Of all these sectors, the
largest state revenue comes from the tax
sector as an internal state revenue in
financing the State Budget (State Budget).
In Law article 1 Number 28 of 2007
concerning General Provisions and Tax
Procedures. Given that taxes are the largest
state revenue, it is certain that the
government is trying to increase the
amount of revenue from this very potential
sector. Tax contributions in funding rising
state expenditures require support in the
form of taxpayer compliance to fulfill their
obligations honestly and responsibly.
(Lasmaya & Fitriani, 2017)
Socialization is an effort made by the
government that has the authority or
power to provide understanding,
information, and guidance for the
community (Ainul & Susanti, 2021), if it is
connected with taxation, tax socialization is
an effort from the government to provide
understanding and guidance to the entire
community regarding everything related to
taxation, therefore through tax
socialization, Prospective taxpayers can
find out information and changes related to
taxes.
According to the Directorate General
of Taxes, Law of the Republic of Indonesia
Number 28 of 2007 concerning the Third
Amendment to Law Number 6 of 1983
concerning General Provisions and Tax
Procedures. State Institution of the
Republic of Indonesia in 2007 No. 85 Along
with the tax reform in 1983 which resulted
in fundamental changes in the tax
collection system and mechanism from
(official assessment system to a self-
assessment system) with the enactment of
a new system, namely the self-assessment
system, taxpayers must be active in
carrying out tax obligations, starting from
registering as a taxpayer, calculate, pay and
report taxpayers through a Tax Return (SPT)
(Aryanti & Andayani, 2020).
Taxpayers are called tax compliant if
the taxpayer is aware of their obligation to
report his taxes, both period taxes
andannual taxes in a reliable, accurate,
accurate, and timely manner in accordance
with the laws that have been issued.
A high sense of nationalism in
taxpayers builds public awareness to
actively participate in development carried
out by the government for the benefit of
the community in general, one of which is
by obeying and obeying the obligations of
the community to pay taxes that have been
set by the government. Taxpayers who have
a high sense of nationalism will feel
ashamed when they do not fulfill their
obligation to pay taxes in accordance with
established regulations, because in essence
what is paid by taxpayers is intended for
development and interests and is enjoyed
by the community at large. (Darmawan,
Mulyadi, & Dahlan, 2020).
Figure 1: Table of State Revenues from
1382 | The Influence of Self-Assessment System and Tax Socialization on Taxpayer
Compliance With Nationalism as A Moderation Variable
2017-2021 semester 1
* Yellow : Set Target
* Blue: State Tax Revenue
Source: Ministry of Finance official website
in www.goodnewsfromindonesia.id (Arifa,
2021)
Based on the description above, it is
proven that every year tax revenue
increases every year. But it can be seen that
the income received is always not in
accordance with the target that has been
set. As mentioned by (Santoso, 2019) that
until November 2019 the new tax revenue
was achieved at 72% of the predetermined
target. According to the Minister of Finance
(Menkeu) Sri Mulyani, one of the reasons
for the failure to achieve the tax revenue
target in Indonesia is because the level of
tax compliance is still lacking. (Kusuma,
2020)
Taxpayer compliance is also influenced
by several factors including a country's tax
administration system, services to
taxpayers, tax law enforcement, tax
inspections and tax rates. (Kirchler &
Muehlbacher (2012) in(Lasmaya & Fitriani,
2017).
According to research from (Wardani &
Wati, 2018) states that tax socialization has
a positive effect on taxpayer compliance.
Without effective socialization to taxpayers,
taxpayers will have difficulty in fulfilling
their tax obligations. With tax socialization,
taxpayers will better understand the
importance of paying taxes so that the
knowledge of individual taxpayers will
increase and can carry out their tax
obligations. According to the Research
(Laksmi, 2020) stated that the effectiveness
of tax socialization and WP knowledge has
an effective effect on improving MSME WP
compliance. In contrast to the study
(Winerungan, 2013) which states that tax
socialization has no influence on taxpayer
compliance. And the research (Ainul &
Susanti, 2021) also states socialization
taxation has no effect and is not significant
to taxpayer compliance.
Based on the description that has been
put forward, look at the data and read
some research. So the author is interested
in conducting a study entitled "The
Influence Of Self-Assessment System And
Tax Socialization On Taxpayer Compliance
With Nationalism As A Moderation
Variable". The purpose of this study is to
determine the effectiveness of the
implementation of the self-assessment
system and tax socialization held by the
government in communities that are
already working and have an NPWP. The
difference between this research and
previous research is the existence of
nationalism as a moderation variable.
MATERIALS AND METHODS
This research uses quantitative
research. The research conducted is
empirical where the researcher is directly
involved in the research. This research was
conducted to analyze how much influence
the Self-Assessment System and Tax
Socialization have on Taxpayer Compliance
with Nationalism as a moderation.
Population and sample
The population used in this study is
taxpayers who are already working and
have an NPWP who works in north Jakarta.
Samples were taken using purposive
Susanto
1
Khalisah Visiana
2
| 1383
sampling. that is, the technique of
determining samples with certain
considerations. These considerations are a
WP who has worked and has at least 1 year
of work experience, a worker's income level
above 4 million, permanent employment
status and is not a day worker, age over 20
years and also has an NPWP and
understands tax obligations. The analysis
technique used in this study is the
moderate regression analysis technique,
which is a test carried out to determine
whether or not there is an influence of free
variables on bound variables.
Operationalization of Variables The
operational definition of research variables
is an explanation of each variable used in
the study of each indicator that forms it.
The operational definition of this study can
be seen as follows:
Taxpayer Compliance (Y), According to
(Wulandari, 2021)taxpayer compliance can
be defined as a condition in which the
taxpayer fulfills all his tax obligations and
exercises his taxation rights. Taxpayer
compliance can also be interpreted as the
taxpayer paying taxes correctly in a timely
manner. (Nur Ghailina As'ari, 2018)
It consists of 4 indicators, namely:
1) Compliance in registering with the
tax office,
2) Compliance in reporting tax returns
on time,
3) Compliance in calculating and
paying taxes correctly,
4) compliance in paying arrears.
Self Assessment System (X1) By using
tax returns and attachments in digital form
and reported electronically using computer
media that can be used to assist taxpayers
in reporting the calculation and payment of
outstanding taxes in accordance with the
provisions of applicable laws and
regulations. The application of the Self
Assessment System can be measured using
several indicators according to (Aryanti &
Andayani, 2020) Self Assessment System,
namely:
1) Register with the Tax Service Office;
2) Calculating Taxes by Taxpayers;
3) paying taxes;
4) Reporting is carried out Taxpayer.
Tax Socialization (X2) is an effort to
increase public understanding and
awareness of their tax rights and
obligations. Tax counseling and service
activities play an important role in efforts to
promote taxes in the efforts of national and
state life. That way the State gives orders to
the government to carry out the obligation
of collecting taxes to the people. According
to (Putri et al., 2018) measuring tax
socialization with indicators:
1) Public views on filling out tax
returns
2) Socialization as a means of
conveying information
3) Socialization as a means of
providing motivation
4) Socialization according to the
problem
5) Often taxpayers follow socialization
Nationalism(Z) must be embedded in a
person in the life of the nation and state
which is realized through love for the
homeland and the nation also wants to
participate in the development of the State
and also uphold the law and social justice
The measurement of nationalism variables
is measured by question instruments made
based on indicators or criteria in
1384 | The Influence of Self-Assessment System and Tax Socialization on Taxpayer
Compliance With Nationalism as A Moderation Variable
researching (Najla Ulfah Salsabila, 2018)
namely:
1) Proud to be part of an Indonesian
citizen
2) Take an active role in regional
development by paying taxes.
3) Obeying taxes is a form of love for
the motherland.
4) Taxpayers believe that carrying out
tax obligations is an act as a good
citizen.
5) By paying taxes means that I have
helped in realizing the goals of the
country.
Validity test
According to (Sari, 2017) it is used to
measure the validity or validity of a
questionnaire. This preparation was carried
out to test whether the research
instruments used in this study were
appropriate. An instrument is said to be
valid if the correlation coefficient (r) of the
calculated value is greater than the table r,
which is above 0.5 (r > 0.5).
Uji Realibilitas
(Sari, 2017) Reliability testing shows
the extent to which a measurement can
provide consistent results when re-
measured with the same symptoms. The
instrument used is called reliable if
Cronbach's Alpha coefficient > 0.60.
Pengolaan Data
The data processing method used in
this study is a structural model. Variant-
based Structural Equation Model (SEM)
with alternative PLS (Partial Least Square)
using SmartPLS software version 3.0.
Partial Least Square (PLS) is used because it
is not based on many assumptions and the
sample used is relatively small so this tool
is suitable for use in this study.
RESULTS AND DISCUSSION
Respondent Description
Inthis study, it was carried out by
spreading 125 questionnaires online
through Google Form using Whatsapp
media to taxpayers and understanding tax.
The deployment of ioner queries is carried
out in December 2022. The questionnaire
uses purposive sampling with criteria,
namely taxpayers who have worked and
have at least 1 year of work experience, the
income level of workers is above 4 million,
status permanent work and not a day
worker, over 20 years old and also have an
NPWP and understand tax obligations. Of
the 125 questionnaires distributed by
researchers, 100 questionnaires from
taxpayers that matched the criteria set by
the author.
The following table shows the profiles of
respondents in this study.
Susanto
1
Khalisah Visiana
2
| 1385
Figure 3: Respondent Data
Validity test
Figure 4. Research Model
Source : SmartPLS Data Processed Results,2022
1386 | The Influence of Self-Assessment System and Tax Socialization on Taxpayer
Compliance With Nationalism as A Moderation Variable
Based on the validity test results above,
all original sample indicator values are >0.5
which means that all variable indicators are
declared valid.
Test Reabilibag
Table 1. Reability Test
Variable
Cronbach’s
Alpha
rho_A
Composite
Reability
Averange Variance
Extraxted(AVE)
Self assessment system
0,835
0,835
0,883
0,603
Socialization of taxation
0,856
0,859
0,897
0,638
Nationalism
0,839
0,849
0,885
0,606
Taxpayer compliance
0,886
0,890
0,916
0,687
Source : Smart PLS Data Processed Results, 2022
From the data above, it is concluded
that the self-assessment system variable is
reliable and reliable where the value of
Cronbach's Alpha variable is 0.835 which
means that this variable provides consistent
results in researchers. And the rho_A value
is 0.835 which means reliable. The value of
Composite Reliability is 0.883 which means
that this variable gives consistent results in
forming variables and the Average Variance
Extracted (AVE) value is 0.603 which means
that this variable can be accepted as a
variable in the study. The Socialization
variable of taxation is also said to be
reliable and reliable where the value of
Cronbach's Alpha variable is 0.856 which
means that this variable gives consistent
results in the researcher. And the rho_A
value is 0.859 which means reliable. The
value of Composite Reliability is 0.897
which means that this variable gives
consistent results in forming variables and
the Average Variance Extracted (AVE) value
is 0.638 which means that this variable can
be accepted as a variable on themap. The
Nationalism variable is said to be reliable
and reliable where the value of Cronbach's
Alpha variable is 0.839 which means that
this variable gives consistent results in the
researcher. And the rho_A value is 0.849.
The value of Composite Reliability is 0.885
which means that this variable provides
consistent results in forming variables and
the Average Variance Extracted (AVE) value
is 0.606 which means that this variable can
be accepted as a variable in the study. The
taxpayer Compliance variable is said to be
reliable and reliable where the value of
Cronbach's Alpha variable is 0.886 which
means that this variable provides consistent
results in the researcher. And the rho_A
value is 0.890 which means reliable. The
value of Composite Reliability is 0.916
which means that this variable provides
consistent results in forming variables and
the Average Variance Extracted (AVE) value
is 0.687 which means that this variable can
be accepted as a variable in the study.
Hypothesis Test
Hypothesis Test can be assessed as
significant if the t-Statistic is worth more
than 1.96 and the other way is to look at the
P-Value less than 0.05. The following is a
Susanto
1
Khalisah Visiana
2
| 1387
picture and table of research results that
have been tested using PLS so that
significant data and insignificant data can
be seen.
Table 2. Path Coefficients
Relationships Between Variables
Original
Sample
(O)
T-
Statistic
(O/STD
EV)
P-
Values
Self assessment system – Taxpayer
Compliance
0,531
4,906
0,000
Tax Socialization – Taxpayer Compliance
0,072
0,790
0,430
Nationalism – Taxpayer Compliance
0,429
3,762
0,000
Moderation of the role of Nationalism in
the Self-assessment system – Taxpayer
Compliance
-0,038
0,369
0,712
Moderation of the role of Nationalism on
Tax Socialization – Taxpayer Compliance
0,164
2,136
0,033
Source : SmartPLS Data Processed Results,2022
From the data above, it can be implied
that for hypotheses 1,3 and 5 it is
significant while for hypotheses 2 and 4 it is
insignificant. which can be seen that the
value of T – Statistic above 1.96 is called
significant and below 1.96 is called
insignificant.
Discussion
Discussion of the First Hypothesis
The results of the path coefficient
based on the value of T – Statistic show that
the Self-assessment system is subject to
significant taxpayer compliance with T –
Statistics 4,906 which means that based on
this Hypothesis 1 is accepted. With the
implementation of the self-assessment
system, people will know and understand
more about the tax reporting that each of
them does.
This is consistent with the results of
research from previous journals conducted
by (Zahra & Gemilang, 2021), (Satyawati &
Cahjono, 2017), (Aryanti & Andayani, 2020).
Discussion of the Second Hypothesis
Based on the test results in the second
hypothesis, it shows that the relationship
between Tax Socialization and Compliance
must havea T – Statistic, which is 0.790.
Thus it is stated that the Socialization of
Taxation is insignificant to Taxpayer
Compliance and hypothesis 2 is rejected.
Socialization of taxation does not affect the
compliance of taxpayers in their taxation
activities.
This is consistent with the results of
research from previous journals conducted
by (Ainul & Susanti, 2021). But it is
inconsistent with the results of research
from journals conducted by (Nopiana &
Natalia, 2018), (Wardani & Wati, 2018).
Discussion of the Third Hypothesis
1388 | The Influence of Self-Assessment System and Tax Socialization on Taxpayer
Compliance With Nationalism as A Moderation Variable
Based on hasil testing on the third
hypothesis shows that the relationship
between Nationalism and Compliance is
mandatory pajak hasi T – Statistic which is
3,762. Thus it is stated that Nationalism has
a significant effect on Taxpayer Compliance
and hypothesis 3 is accepted. The level of
nationalism of the taxpayer will make the
taxpayer love the State and will pay taxes
for the State.
This is consistent with the results of
research from previous journals conducted
by (Chetisa Putri & Venusita, 2019),
(Purnamasari et al., 2018), (Darmawan et
al., 2020).
Discussion of the Fourth Hypothesis
Based on the test results on the fourth
hypothesis, it shows that the influence of
Nationalism moderates the Self-
assessment system so that taxpayer
compliance has a T – Statistics of 0.369.
Thus it is stated with nationalism
moderating the Self-assessment system
insignificantly to Taxpayer Compliance and
hypothesis 4 is rejected.
Discussion of the Fifth Hypothesis
The results of the path coefficient
based on the value of T – Statistic show that
the Influence of Nationalism moderates the
Socialization of Taxation on the compliance
of taxpayers significantly with T – Statistics
2,136 which means that based on this
Hypothesis 5 is accepted. By moderating
nationalism, the results of tax socialization
will significantly affect taxpayer
compliance.
CONCLUSIONS
Based on statistical tests, the results of
this study are obtained. First, it shows that
the self-assessment system has a significant
effect on taxpayer Compliance, which
means that based on the terthing called the
sis hypote in this study is accepted. Kedua,
Socialization of Taxation does not have a
significant effect on Taxpayer Compliance,
this means that based on this said the
hypothesis in this study is not accepted.
Third, it is stated that the influence of
Nationalism has a significant effect on
Taxpayer Compliance. Which means that
based on this, the sis hypote in this study is
accepted. Fourth, the effect of the Self
Assessment System on Taxpayer
Compliance if moderated with Nationalism
has an insignificant effect, which means
that based on this, the hypothesis in this
study is rejected. Fifth, the Tax Ation
Socialization Committee on Taxpayer
Compliance if moderated with Nationalism
has a significant effect, which means that
based on this, the sis hypote in this study is
accepted. One of the contributions of the
community in building the country is by
paying taxes to the State. So that with a
sense of nationalism, the people will obey
the payment of taxes. As well as the role of
the government which is responsible for
processing and showing the results of tax
payments that have been made by
taxpayers for the prosperity of the people.
Also, the government acted decisively
against those who used people's money for
their own benefit. That way the people will
be more obedient in paying taxes for the
State.
Susanto
1
Khalisah Visiana
2
| 1389
REFERENCES
Ainul, N. K. I. K., & Susanti. (2021). The Effect
of Tax Knowledge, Tax Socialization,
and Application of the E-filling System
on Individual Taxpayer Compliance at
the Surabaya Wonocolo Primary Tax
Service Office. Journal of Economic
Education: Scientific Journal of
Educational Sciences, Economics, and
Social Sciences, 15(1), 9–19.
https://doi.org/10.19184/jpe.v15i1.18
004
Nature, S. (2014). The Effect of Tax
Socialization, Taxpayer Awareness, and
Tax Sanctions on Taxpayer Compliance
in Paying Land and Building Taxes.
Faculty of Islamic Economics and
Business, Alauddin State Islamic
University Makassar, 127.
Arifa, S. n. (2021). No Title. Retrieved from
https://www.goodnewsfromindonesia
.id/2021/07/07/kabar-baik-
pendapatan-negara-naik-9-1-persen-
di-semester-i-2021
Aryanti, D., & Andayani. (2020). Effect of
Self Assessment System and Tax
Knowledge on Taxpayer Compliance.
Journal of Accounting Science and
Research, 1–21.
Chetisa Putri, K., & Venusita, L. (2019). The
Effect of Gender, Education, and
Nationalism Level of Individual
Taxpayers Toward Tax Mojokerto
Compliance: A Case Study on Kpp
Pratama. KnE Social Sciences, 3(11),
170.
https://doi.org/10.18502/kss.v3i11.40
06
Darmawan, A., Mulyadi, E., & Dahlan, J. A.
(2020). How nationalism and
perceptions of taxes affect taxpayer
compliance in paying land and
building taxes in rural and urban areas
(UN-P2). Journal of Research and
Scientific Papers, 10(1), 13–25.
https://doi.org/10.33592/pelita.vol10.i
ss1.497
Kusuma, H. (2020). Sri Mulyani Associates
Low Tax Compliance with Colonial
Presumptions. Retrieved from
detik.com website:
https://finance.detik.com/berita-
ekonomi-bisnis/d-5284191/sri-
mulyani-kaitkan-rendahnya-patuh-
pajak-dengan-anggapan-penjajahan
Laksmi, E. (2020). Analysis of the
Effectiveness of Taxation Socialization
and Taxpayer Knowledge in Order to
Improve Mandatory Compliance of
Micro, Small and Medium Enterprises
(MSMEs) (Study on KPP Pratama
Malang Utara). Journal of Chemical
Information and Modeling, 53(9),
1689–1699. Retrieved from
http://etheses.uin-
malang.ac.id/id/eprint/17603
Lasmaya, S. M., & Fitriani, N. N. (2017).
Effect of Self Assessment System On.
Computech & Business.
Masita, N. (2019). The effect of tax
socialization, compliance costs, public
service accountability, trust levels in
government and legal systems, and
the Samsat Corner program on
taxpayer compliance in paying motor
vehicle taxes in joint offices. Journal of
Science, Accounting and Management
(JSAM), 1(3), 50–101. Retrieved from
file:///C:/Users/asus/Downloads/60-
1390 | The Influence of Self-Assessment System and Tax Socialization on Taxpayer
Compliance With Nationalism as A Moderation Variable
Article Text-193-1-10-20190415.pdf
Najla Ulfah Salsabila. (2018). The Effect of
Religiosity, Nationalism, Trust in
Authority, and Tax Amnesty On
Individual Taxpayer Compliance.
Thesis.
Nopiana, P. R., & Natalia, E. Y. (2018).
Analysis of Tax Socialization and
Utilization of Information Technology
on Compliance with Taxpayer Tax
Return Reporting in Riau Islands.
Journal of Benefita, 3(2), 277.
https://doi.org/10.22216/jbe.v3i2.349
8
Nur Ghailina As'ari. (2018). The Effect Of
Understanding Tax Regulations,
Quality Of Service, Taxpayer
Awareness And Tax Sanctions On
Individual Taxpayer Compliance.
Journal of Ekobis Dewantara.
Nurlaela, L. (2018). Effect of Self-
Assessment System and Sanctions on
KPP Pratama Garut. Journal of
Accounting Vehicles.
Purnamasari, A., Pratiwi, U., & Sukirman, S.
(2018). The Effect Of Understanding,
Tax Sanctions, The Level Of Trust In
The Government And The Law, And
Nationalism On 22 Taxpayer
Compliance In Paying The Un-P2
(Study On Un-P2 Taxpayers In Banjar
City). Journal of Accounting and
Auditing, 14(1), 22.
https://doi.org/10.14710/jaa.v14i1.18
221
Sons, R. J., & Supartini. (2019). 2324-6690-
1-Pb. Journal of Managerial
Accounting, Vol. 4, No(2), 1–9.
Princess, C., Rispantyo, ), Kristianto, D.,
Program, ), Accounting, S., Economics,
F., ... Surakarta, R. (2018). Effect of Tax
Socialization, Taxpayer Awareness, Tax
Policy and Tax Sanctions on Surakarta
Individual Taxpayer Compliance.
Journal of Accounting and
Information Technology Systems,
14(December), 540–550.
Santoso, joseph priest. (2019). No Title.
Retrieved from national website:
https://nasional.kontan.co.id/news/pe
nerimaan-pajak-2019-semakin-jauh-
dari-target-apa-yang-salah
Sari, M. M. R. (2017). The influence of
internal control and individual
morality on the tendency to
accounting fraud. E-Journal of
Accounting, 18, 1774–1799.
Satyawati, E., & Cahjono, M. P. (2017). The
Effect Of Self Assessment System And
Tax Information System On Taxpayer
Compliance. Journal of Accounting
and Financial Research, 13(1), 31.
https://doi.org/10.21460/jrak.2017.13
1.278
Tambun, S., & Haryati, A. (2022).
Moderation Of Nationalism's Attitude
To The Moral Influence Of Taxes On
Tax Awareness And Taxpayer
Compliance. KRISNA: A Collection of
Accounting Research.
https://doi.org/10.22225/kr.13.2.2022.
278-289
Tirza Yulianti, E. S. (2021). The influence of
taxation knowledge,.
Wardani, D. K., & Wati, E. (2018). The Effect
Of Tax Socialization On Taxpayer
Compliance With Tax Knowledge As
An Intervening Variable (Study on
Individual Taxpayers at KPP Pratama
Kebumen). Nominal, Accounting and
Management Research Barometer,
7(1).
Susanto
1
Khalisah Visiana
2
| 1391
https://doi.org/10.21831/nominal.v7i
1.19358
Wulandari, D. S. (2021). Digitization of Tax
Administration System and Tax
Compliance Costs Against Individual
Taxpayer Compliance. Journal of
Accounting Science, 5(1), 36–70.
Zahra, I. A., & Resounding, S. (2021). Effect
of Self-Assessment System and Tax
Sanctions on Corporate Taxpayer
Compliance in SMEs. Journal of
Economics and Business, 1(2), 1–15.
https://doi.org/10.56145/ekonomibis
nis.v1i2.12
© 2023 by the authors. Submitted
for possible open access publication
under the terms and conditions of the Creative
Commons Attribution (CC BY SA) license
(https://creativecommons.org/licenses/by-sa/4.
Author 1, Author 2, Author … and Author …. | 1392
DOI: 10.36418/jrssem.v2i07.379 https://jrssem.publikasiindonesia.id/index.php/jrssem/index