Towards Tax Efficiency and Compliance: Self-Assessment in Indonesia

Bambang Suprianto, Rita Myrna, Asep Sumaryana and Dedi Sukarno

International Journal of Public Administration, 2025, vol. 48, issue 14, 978-981

Abstract: We see that the trend of managing restaurant tax based on a self-assessment system at the Regional Tax Management Agency in Indonesia creates a comprehensive adaptive framework to improve tax compliance, which is often a problem in developing countries. This trend marks a shift from full government oversight to a self-assessment system where restaurant taxpayers report and pay taxes independently. Self-assessment-based tax management seeks to improve the efficiency and transparency of tax administration and encourage higher taxpayer awareness. In addition, the implementation of self-assessment in Indonesia contributes to improving administrative efficiency and restaurant tax awareness.

Date: 2025
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DOI: 10.1080/01900692.2024.2436565

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