@thesis{thesis,
		author={Chandra  Chandra},
		title ={Penerapan Self Assessment System untuk Menilai Kepatuhan Wajib Pajak UMKM Dalam Pembayaran dan Pelaporan Pajak Di Kecamatan Rungkut},
		year={2016},
		url={http://repositori.ukdc.ac.id/358/},
		abstract={In Indonesia, the first voting  system  adopted  is the Official  Assessment  System but since the holding  of the tax reform  of 1983  (Tax Reform)  ,   tax collection  system in Indonesia  changed  from  Official  Assessment  System  into  Self Assessment  System. Where the Self Assessment  System is a collection  system that authorizes taxpayers to determine  their  own  tax  amount  owed.  The  system  is  no  longer  looking  at  the taxpayer  as  an  object  ,   but  in  this  system  the  taxpayer  is  a  subject  that  must  be directed  and  nurtured  to  be  sober  in  his  state  obligations   The  objective  of this research  is to knoe how is the application  of self Assessment  System to evaluate the obedience of taxpayers  in paying and reporting tax at micro,  small and medium-sized business in Surabaya. In this research, researcher uses primer data, data that collected directly  from  informers  through  interviews.  The  interviews  contain  question  that asked to 5  UMKM  in Surabaya on July 2016. Using  descriptive  qualitative  analysis techniques,  the  result  of the  research  shown  that  self Assessment  System  doesn't apply well because  from  5  UMKM  that included,  only one that considered  obeying the law. But researcher  assumes this UMKM  still not submissive because researcher found that this UMKM  late to report SPT.}
		}