E-ISSN: 2476-9606

Abstract Proceedings International Scholars Conference

Volume 7 Issue 1, October 2019, pp. 1270-1282

https://doi.org/10.35974/isc.v7i1.1974

The Effect of Implementing Self-Assessment System on

Tax Compliance for Small-Medium Enterprises (SMEs),
Lembang, West Bandung District
Victor C. Sinaga1, Judith T. Gallena Sinaga2
Universitas Advent Indonesia
[email protected]
ABSTRACT
Small-Medium Enterprises (SMEs) play a vital role in economic development of Indonesia.
To support its economic development, the government is obliged to generate revenue. In order
to generate more revenue, Indonesian government implemented self- assessment system in
compliance with tax obligations. Most of the SMEs are compliant while some are not that
aware of it because of lack of socialization. The aim of this study is to comprehend the effect
of implementing self-assessment system on tax compliance.
This study focused on SMEs in Lembang, West Java, Indonesia. It was exploratory research
based on data were gathered from West Java Regency Office. Questionnaires were distributed
to 70 (based on Slovin formula) respondents from the total population of 244.
The result showed that the correlation of implementation of self-assessment system on tax
compliance is weak, thus, the findings showed that implementation of self-assessment system
has no significant influence on tax compliance.
Implementation of self-assessment system has no significant influence on tax compliance.
There are several reasons for this, such as, most of the people around the district of Lembang
are not yet fully aware about its implementation. Also, it is not well socialized by the tax
authorities from the Revenue Offices. It lacks personnel to do the socialization. The stated
reasons were affirmed during the interview with the Head of SMEs located in West Bandung
Regency. Implementation of the Self - Assessment System is worth to grab by SMEs in the
district of Lembang, Bandung, Indonesia. It is highly recommended to socialize again the
implementation and assign personnel that can extend time and effort to socialization.

Keywords: Smes, Revenue, Self-Assessment, Socialization, Compliance

INTRODUCTION
Indonesia continuously improves and develops its infrastructure in all sectors, be it in
economics, politics, technology, and industry. In order to materialize these improvements and
developments, Indonesian government need funds that can support it. The government usually
relies on the funds generated from taxes. Taxes are the main source of fund for one’s country
to sustain its economic activities. Tax reforms are being implemented to boost the taxpayers
to be compliant in tax obligations. One of the tax reforms was the implementation of Self-

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Assessment System. Aside from the other taxpayers such as corporate and individual, small-
medium enterprises are also subject to this tax reform. Economic activities are dominated by
small – medium sized enterprises (SMEs). The SMEs contribution to economic development
of Indonesia is to pay taxes religiously. Based on the data gathered from Bureau of Statistics
(Badan Pusat Statistik), it is known that less than 20 million taxpayers were listed in SMEs.
Taxes collected from SMEs taxpayers were relatively small if compared to what it is supposed
to be. Taxpayers are sometimes negligent on their tax obligations, non-compliance to rules
and regulations or even intentionally not fulfill its duties to the government.
Indonesian government anticipated to maximize the collection of taxes from SMEs. In order
to maximize the collection of taxes, SMEs (taxpayers) were given the chance to pay taxes on
its own awareness. It was socialized that taxes can be paid voluntarily by the SMEs (taxpayers)
through Self-Assessment System. Under the self-assessment system, the taxpayer, rather than
the tax authorities, is primarily responsible for the assessment of tax liability; and the taxpayer
is required to calculate gross income, allowable deductions and taxable income. In self-
assessment, the taxpayer also calculates the actual tax due and pays the tax when submitting
the returns (Veerinderjeet, 1997). Through this system, SMEs (taxpayers) were expected to
comply with in paying taxes. The individual taxpayer will be responsible for determining the
amount of tax that he or she is liable to pay. The individual taxpayer will be responsible for
determining the amount of tax that he or she is liable to pay; that amount will have to be paid
without an assessment (Jones, 1996).
Taxpayers were given the full trust to calculate, deposit and report obligations on tax as
required by tax authorities. This study talks about the implementation of self-assessment
system on tax compliance. Thus, the objective of this study is to explain how far the taxpayers
(SMEs) comply with the tax rules and regulations.

LITERATURE REVIEW
Small and Medium Enterprises (SMEs) Overview: Indonesia Perspective. Small medium
enterprises, in Indonesia, are increasing in number. Micro, small and medium enterprises
(MSMEs) is known as Usaha Mikro, Kecil dan Menengah (UMKM). SMEs provide a lot of
benefits for the owner and the nation’s economy. According to Kushnir, et al (2010), on
average, there are 31 MSMEs per 1,000 people across the 132 economies covered. The five
countries with the highest formal MSME density are as follows: Brunei Darussalam (122),

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Indonesia (100), Paraguay (95), the Czech Republic (85), and Ecuador (84). In Republic Act
2008 No 20 about MSME (www.bi.go.id/), it is stated that,
1. Micro is a productive enterprise owned by the individual and / or individual business
entities which meet the Micro criteria as stipulated in this Law.
2. Small Business have productive economic activity, which is carried out by an individual
or business entity that is not a subsidiary or branch of companies owned, controlled, or
be part of either directly or indirectly from medium enterprises or large businesses that
meet the criteria of small business as defined in this Act.
3. Medium Enterprises have productive economic activities that stand alone, carried out
by individuals or a business entity that is not a subsidiary or branches of companies
owned, controlled, or be part of either directly or indirectly with small business or large
businesses with total net assets or annual sales revenue as stipulated in the Law.
In addition to this, the criteria cited in Republic Act 2008 No. 20 is as follows:
1. Criteria for Micro are as follows:
1) have a maximum net worth Rp50,000,000.00 (about U$ 3,500) excluding land and
buildings; or
2) has annual sales results Rp300,000,000.00 (about U$ 21,000).
2. Criteria for Small Business are as follows:
1) have a net worth of more than Rp50,000,000.00 ( about U$ 3,500) up to at most
500,000,000.00 (about U$ 35,000) excluding land and buildings; or
2) has an annual sales of more than Rp300,000,000.00 (about U$ 21,000) up with most
Rp2.500.000.000,00 (about U$ 175,000)
3. Criteria for Medium Enterprises are as follows:
1) have a net worth of more than Rp500,000,000.00 (about U$ 35,000) up to at most
Rp10,000,000,000.00 (about U$ 700,000) excluding land and buildings; or
2) has an annual sales of more than Rp2.500.000.000,00 (about U$ 175,000) up with
the most Rp50.000.000.000,00 (about U$ 3,500,000).
4. The criteria referred to in paragraph (1) letter a, letter b, and paragraph (2) letters a, b,
and paragraph (3) letters a, b nominal value can be changed in accordance with
economic development is governed by President Regulation.”
Micro, small, or medium enterprises help uplift the economy of one’s nation. It helps the nation
in improving the livelihood of the people. Small businesses greatly contribute to the economic
development of a country (Abor and Quartey, 2010; Halabi et al., 2010). Their contribution is
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gauged in terms of job creation, income generation and poverty reduction (Agyei-Mensah,
2011).
The establishments of SMEs help boost the economy individuals, and also SMEs creates job
thus reduces unemployment in the country.
Self-Assessment System. Self-Assessment System is a voluntary way of assessing taxpayer’s
own tax obligations to government. Self-assessment is a more straightforward way of
calculating and paying tax (Anonymous, 1995). Self-Assessment (SA) system of tax
administration has been gaining wide acceptability globally (Saad, 2014). This method of
paying taxes allows each taxpayer to calculate voluntarily the taxes to be paid. Payments
received will probably add the revenue of the government. The introduction of the self-
assessment system is a broad attempt by the Government to ensure that taxation laws are
complied with, while decreasing the incidence of delinquency in complying with the
requirement to submit tax returns (Fan & Sin, 1999). There are some reasons why taxpayers
become delinquent to pay taxes thereby not complying with tax rules and regulations.
Self-assessment system has been practiced long time ago. Self assessment is a system of tax
administration first introduced in 1913 by United States (Loo, 2006). SAS has already been
taking shape in developed countries like New Zealand, UK and Australia (James & Alley,
2002) and in developing nations such as Malaysia, Bangladesh, Indonesia and Pakistan (Sapiei
& Kasipillai, 2013). As mentioned, Indonesia also emphasizes that taxpayers must submit
income tax return as a proof that taxpayers are willing to report and pay required taxes.
Indonesia implemented this system as a way to collect taxes and to increase government
revenue. Many taxpayers (SMEs) participated in this kind of system in order to help the
government generate revenue. SMEs that are aware of paying tax will surely comply with tax
rules and regulations, while those who are not well-informed about the system would probably
forget to follow the rules. You have to carefully read the most recent available literature with
a view to identify specific gaps, inconsistencies and/or controversies that may form the basis
of your own research. Always show that you have considered an issue from a number of angles
and that you are aware of the arguments for and against a specific point of view. Many
researchers in services marketing, for example, use the SERVQUAL measurement scale
without considering existing criticisms against it.
Self-assessment System Implementation. According to Okello (2014), following are the facts
about self-assessment system:

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1. The self-assessment system accepts the reality that no tax administration has, or ever
will have, sufficient resources to determine the correct liability of every taxpayer. It
also recognizes that taxpayers themselves—with appropriate assistance from the tax
department—are in the best position to determine their tax liabilities, given that they
have first-hand knowledge of their business affairs and financial transactions, and have
ready access to underlying accounting records.
2. Self-assessment is based on the idea of voluntary compliance. In a self-assessment
system, taxpayers calculate and pay their own taxes without the intervention of a tax
official. If this is not done appropriately and within the prescribed timeframes, the
tax administration detects this failure and takes appropriate enforcement action,
including applying the penalties provided for in the law. Tax administrations generally
accept tax returns at face value (i.e. not subjected to technical scrutiny) at the time
of filing, at which time the tax due is paid. Some simple checks may be performed;
however, the focus is to ensure arithmetical accuracy and that the taxpayer has
completed the appropriate items on the tax return form.
3. Self-assessment systems require far less information and supporting documents from
taxpayers when returns are filed. Business taxpayers must, however, keep records
explaining all transactions relevant for tax purposes, including sales and expense
invoices and receipts, wages records, cash register tapes, bank account statements, and
details of debtors, creditors, trading stock and depreciable assets. Generally, it is
permissible for a taxpayer to issue and store records in either paper or electronic
form. The law typically provides for penalties for not maintaining the required records
and for not keeping them for the required period, generally around five years for
business taxpayers.
4. The role of the tax administration under self-assessment is first and foremost to assist
the taxpayers to understand their rights and obligations under the law. Given that
more responsibility is placed on taxpayers to correctly interpret the law, greater
attention is given to educating and assisting taxpayers in understanding the law’s
requirements. The tax administration also makes it easy and as least costly as possible
for taxpayers to meet their obligations. Self-assessment demands that tax
administrations adopt a service-oriented attitude towards taxpayers.
5. The emphasis under a self-assessment system shifts the verification process from pre-
to a post-filing basis. The tax administration relies more on post-filing controls such as
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risk-based audits, collection enforcement measures, and prosecution of tax evaders. Tax
administrations operating self-assessment systems adopt targeted verification
approaches, (e.g., through information sharing, data matching, and risk-based desk
and field audits) to verify the information contained in tax returns. In this way, the
tax administration’s limited.
The above mentioned facts proved that self-assessment system encourages the taxpayers to pay
their obligations to the government.
Tax Compliance. Government has stipulated rules about paying taxes that is due to every
taxpayer. Compliance with these rules of every taxpayer is inevitable wherein taxes are not to
be avoided or evaded but it should be complied with law abiding citizen (taxpayers). Tax
compliance has always been an area of concern to policy makers, tax administrators and society
in general (Isa,2014). Tax compliance is likely to become a more significant aspect of tax
policy as most of the old problems remain and new considerations are raised by developments
such as selfassessment, the emergence of the global economy and electronic commerce (James
& Alley, 2002). Despite of some problems encountered in paying taxes, still, obligations to pay
taxes should not be neglected. In this era of technology, it is more efficient to pay taxes because
queuing is no longer a waste of time but then there should be a proper socialization of every
development. Tax compliance mainly affects revenue collection and the ability of the
government to achieve its fiscal and social goals (Tan and Sawyer, 2003, p. 1). Tax compliance
is an issue hassling both developed and developing countries, and one of the possible
determinant of tax noncompliance is complexity of tax system (Gambol, et al., 2014).
Nowadays, the complexity of tax system has decreased because the government has adopted
ways to make it less complex and that is through self-assessment system.
Isa (2014) said that “Measures to improve compliance include providing excellent taxpayer
services that generate better long-term outcomes such as higher tax collection and a reduction
in the tax gap. The aim of tax reform in many countries is to achieve higher voluntary
compliance and one way to achieve this is by introducing a self-assessment system (SAS). Tax
compliance is based on trust or power of authorities. Where tax compliace is based on trust, it
becomes voluntary tax compliance, but if tax compliance is based on power, it is called
enforced compliance (Kirchler, Hoelzl, & Wahl, 2008; Kirchler, Hofmann, & Gangl, 2012;
Kogler et al., 2013; Wahl, Kastlunger, & Kirchler, 2010). Thus, SA is based on the principles
of voluntary tax compliance. Trust is the key word to comply the obligation on taxes. Although

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it pays to have trust in order to be compliant, taxpayers must still have to be a law abiding
citizen.
Okello (2014) “The most cost effective systems of collecting taxes are those that induce the
vast majority of taxpayers to meet their tax obligations voluntarily, leaving tax officials to
concentrate their efforts on those taxpayers who do not comply. Taxpayers are more likely to
comply voluntarily when the tax administration: (1) adopts a service-oriented attitude toward
taxpayers, and educates and assists them in meeting their obligations; (2) creates strong
deterrents to non-compliance through effective audit programs and consistent use of penalties;
and (3) is transparent and seen by the public to be honest, fair, and even-handed in its
administration of the tax laws. Experience shows that voluntary compliance is best achieved
through a system of self-assessment.” Implementing such system that is effective for tax
collections will surely generate huge tax revenues for the government. Also, a service-oriented
a The Effect of Self-Assessment System on Tax Compliance. Self-assessment has implications
for compliance and a movement towards a greater element of self-assessment has been taking
place in countries such as New Zealand (Inland Revenue Department, 1995), the UK (James,
1995) and Australia (Sandford & Wallschutzky, 1994). Under self-assessment it is the
responsibility of the taxpayer rather than the revenue authority to calculate the relevant tax
liability and to ensure that the requirements regarding payment and so on are met (Barr, James
& Prest, 1977).
Self-assessment system has been implemented in various countries. This system benefits both
the taxpayer and revenue authority. For taxpayer, it calculates voluntarily the taxes to be paid;
while for tax authority, it lessens some work to be done. ttitude help boost the willingness of
every taxpayer to comply with its tax obligations.
Based on the above statement, the following hypothesis is being developed:
Ha: Implementation of self-assessment system affects tax compliance.
H0: Implementation of self-assessment system has no effect on tax compliance.

METHODS
Methods section describes the steps followed in the execution of the study and also provides a
brief justification for the research methods used (Perry et al., 2003:661). It should contain
enough detail to enable the reader to evaluate the appropriateness of your methods and the
reliability and validity of your findings. Furthermore, the information should enable

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experienced researchers to replicate your study (American Psychological Association,

2001:17).
1. The methodology section typically has the following sub-sections:
2. Sampling (description of target population, research context and units of analysis;
sampling; and respondent profile)
3. Data collection
4. Measures (Alternatively: Measurement)

RESULTS
This study focused on SMEs in Lembang, West Java, Indonesia. It was exploratory research
based on data were gathered from West Java Regency Office. Questionnaires were distributed
to 70 (based on Slovin formula) respondents from the total population of 244. Likert scale
was used for its measurement; as such 4 for Strongly Agree, 3 for Agree, 2 for Disagree, and 1
for Strongly Disagree. A 5% significance level was used to test the significance of
implementation of self-assessment system on tax compliance. In this study, Implementation
of Self-assessment System is the independent variable and Tax Compliance is the dependent
variable.

DISCUSSION
The awareness of taxpayer (SMEs) in fulfilling tax obligations and the role of the tax authorities
in the process of self-assessment system. Following are the results of the questionnaire for
variable the implementation of the self-assessment system:

Table 1. Questionaire No.1 – Self-assessment System is an independent

system to collect taxes in Indonesia

Scale Frequency Percentage

Strongly Disagree 0 0
Disagree 13 19
Agree 40 57
Strongly Agree 17 24
Total 70 100

Table 1 showed that there were 40 respondents (57%) agreed that taxpayers were aware that
the self-assessment system is being implemented in Indonesia. There were some respondents
(SMEs) that are not aware of this system. The implementation of this system will definitely
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increase government revenue from taxes. Despite of the fact that majorities of the respondent
were aware of it, still the 13 respondents should have to follow this system as a sign of being a
law abiding citizen. SMEs must support the government in generating revenue.

Table 2. Questionaire No.2 – Self-assessment system gives the taxpayer

the trust to voluntarily calculate, pay, and report its own taxes.

Scale Frequency Percentage

Strongly Disagree 1 1
Disagree 14 20
Agree 37 52
Strongly Agree 18 27
Total 70 100

Table 2 showed that there were 37 respondents (52%) agreed that taxpayers are aware that the
self-assessment system is being implemented in Indonesia, yet there were 14 and 1 respondent
who disagreed and strongly disagreed respectively. Respondents’ disagreement was due to
being reluctant to calculate and pay taxes. The system gave the taxpayers the opportunity to
voluntarily calculate, pay, and report it taxes. Taxpayers were trusted to make the computation
and report by the result of what was calculated. In a self-assessment system, taxpayers
calculate and pay their own taxes without the intervention of a tax official.

Table 3. Questionaire No.3 – Through Self-assessment System, I become more

responsible to process my taxes.

Scale Frequency Percentage

Strongly Disagree 2 3
Disagree 3 4
Agree 50 71
Strongly Agree 15 21
Total 70 100

Table 3 showed that majority of the respondents (50) agreed that self-assessment taught the
SMEs to be more responsible in processing taxes. Being responsible is being concern with the
welfare of the country. There were 2 respondents who strongly disagreed and 3 respondents
expressed disagreement. These respondents have no interest in fostering the welfare of the
government. Taxpayers are more likely to comply voluntarily when the tax administration
creates strong deterrents to non-compliance through effective audit programs and consistent

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use of penalties; and is transparent and seen by the public to be honest, fair, and even-handed
in its administration of the tax laws.

Table 4. Questionaire No.4 – Government’s service support self-assessment system

that helps the taxpayers

Scale Frequency Percentage

Strongly Disagree 5 7
Disagree 12 17
Agree 45 65
Strongly Agree 8 11
Total 70 100

Table 4 showed that majority of the respondents (45) agreed that government’s service support
helps the taxpayers. Government made it easier to file taxes to every SME yet there were
respondents who disagreed (12) and strongly disagreed (5) about government’s service support.
These respondents felt that government’s service is not that helpful to taxpayers. Taxpayers
are more likely to comply voluntarily when the tax administration adopts a service-oriented
attitude toward taxpayers, and educates and assists them in meeting their obligations.

Table 5. Questionaire No.5 – Socialization of Self-assessment System is doing good.

Scale Frequency Percentage

Strongly Disagree 3 4
Disagree 22 31
Agree 37 53
Strongly Agree 8 11
Total 70 100

Table 5 showed that majority agreed (37) that self-assessment system was socialized clearly in
every tax payers. There were 3 respondents who disagreed and 22 respondents disagreed that
socialization was not done accordingly.

Table 6. Coefficient of Correlation (Self-Assessment on Tax Compliance) Model

Summary

Mode R R Adjusted R Std. Error of the

1 Square Square Estimate
1 .192a .037 .023 4.29977
a. Predictors: (Constant). Implementation_Self_Assessment_System

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Table 7 shows that the coefficient of correlation (r) is + 0.192, which means that the correlation
of self-assessment system with tax compliance is very weak. Meanwhile, the coefficient of
determination is 0.037 or 3.7%, it shows that the contribution of self-assessment system to tax
compliance is only 3.7% and the remaining percentage is contributed by others factors.

Table 7. Significance test (Self-Assessment on Tax Compliance) Coefficientsa

Model Unstandardized Standardized T Si

Coefficients Coefficients g.
B Std. Beta
Error
(Constant) 23.721 3.10 7.634 .000
Implementation_of 7 1.616 .111
1 Self_Assessment .336 .192
System .208

a. Dependent Variable:Tax Compliance

Table 7 shows that the result of significance test result is .111 which is greater than significance
level of 0.05. This indicates that Ha is rejected, which means that implementation of self-
assessment system has no significant influence on tax compliance. There are several reasons
for this, such as, most of the people around the district of Lembang are not yet fully aware
about its implementation. Also, it is not well socialized by the tax authorities from the Revenue
Offices. It lacks personnel to do the socialization. The stated reasons were affirmed during
the interview with the Head of SMEs located in West Bandung Regency.
Conclusion
Implementation of the Self - Assessment System is worth to grab by SMEs in the district of
Lembang, Bandung, Indonesia. The self-assessment system accepts the reality that no tax
administration has, or ever will have, sufficient resources to determine the correct liability of
every taxpayer. Self-assessment is based on the idea of voluntary compliance. Self-
assessment systems require far less information and supporting documents from taxpayers
when returns are filed. The role of the tax administration under self-assessment is first and
foremost to assist the taxpayers to understand their rights and obligations under the law.
The emphasis under a self-assessment system shifts the verification process from pre- to a
post-filing basis.
Its implementation will give the taxpayer to voluntarily fulfill or comply its obligation with
the government. Tax compliance will eventually help the government to increase its revenue.
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On the other hand, the result of this study showed that the implementation of self-assessment
system has no significant influence on tax compliance. One of the reasons of not being
significant is that, the system is not properly socialized to the SMEs thus making the SMEs
not fully aware with the system. Since some SMEs were not aware about the implementation
of this system, proper attention must be given and proper dissemination of tax information to
SMEs in Lembang, West Bandung District.
Recommendation
Based on the facts that the implementation of self-assessment system is not fully implemented
yet, although there are few of them understand the importance of its implementation on tax
compliance. It is highly recommended to socialize again the implementation and assign
personnel that can extend time and effort to socialization.

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