SKRIPSI ANALISIS KAJIAN KRITIS ATAS PENERAPAN SELF ASSESSMENT SYSTEM PAJAK YANG BERLAKU DI INDONESIA --

Abstract
The purpose of this research is to criticize the application of Self Assess-ment System that applies in Indonesia. This research uses qualitative descriptive. Data collection techniques use observation, interview, documentation, and tri-angulation techniques. Research theory used to strengthen researchers, so that researchers are able to make research inquiries, collect data, and qualitative data analysis naturally / naturally related to the application of Self Assessment System applicable in Indonesia.
The results of the discussions that have been outlined are: (1) Self Assessment System planning starting from tax reform in 1983, (2) steps taken by the government when establishing the Self Assessment System tax collection system by collecting data related to taxation and socializing massively, (3) parties involved in providing information and the importance of taxation about the Self Assessment System certainly comes from the government through legislation and work. Same with various external parties. (4) The barriers experienced from the awareness of the taxpayer and various other obstacles. (5) if the Self Assessment System needs to be made various improvements for the implementation of the tax collection system more effectively, (6) and also if it is changed to the Official Assessment System and Withholding System.
Keywords: Tax, Self Assessment System, Taxpayers