CRITICAL ANALYSIS OF SYSTEM SHIFT TAXATION IN ENSURE COMPLIANCE TAXES IN INDONESIA

Abstract

The debate surrounding the implementation of the Self Assessment System (SAS) and Semi-Self Assessment System (SSAS) in the Indonesian tax system has emerged because the two systems have similarities in the way taxpayers report their taxes. The comparison between these two systems aims to evaluate efficiency and tax compliance in society, as well as to find urgent reasons why the implementation of SAS is still important in the Indonesian tax context. This debate arises because SAS and SSAS have almost the same concept, but SAS is still in effect, because if you look more closely at the SAS concept, there is no need to apply it anymore, and the focus is more on optimizing the SSAS concept.