Efektivitas Self Assesment System Pada Wajib Pajak Restoran Oleh Badan Pendap…

Self-assessment system is a tax payment system where each taxpayer is entrusted to calculate and report their own tax obligations. The Regional Revenue Agency (BAPENDA) as a place to provide services to each taxpayer. The purpose of this research is to see the effectiveness of the self-assessment system and the challenges faced in implementing this system. Delone and Mclean's theory (in andieka…