Supervision Management in the Self-Assessment System and Its Implications for Local Tax Compliance
Keywords:
Supervision Management; Self-Assessment System; Tax Compliance; Local Tax; Public ManagementAbstract
The implementation of a self-assessment system in local taxation positions taxpayer compliance as a key determinant of regional revenue management success. In this context, supervision management plays a strategic role in ensuring the effectiveness of the self-assessment system and minimizing the potential for local tax non-compliance. This article aims to systematically examine the role of supervision management within the self-assessment system and its implications for local tax payment compliance. The study employs a systematic literature review approach based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. Literature searches were conducted using the Scopus, Web of Science, and Google Scholar databases, as well as accredited national journals, covering publications from 2020 to 2025. The keywords used include management control, tax supervision, self-assessment system, tax compliance, local tax, and public financial management. Through the stages of identification, screening, and eligibility assessment, 30 reputable articles were thematically analyzed. The findings indicate that effective supervision management—supported by internal control systems, tax technology utilization, and risk-based approaches significantly contributes to improving local tax compliance. In addition, transparency, service quality, and taxpayer trust in local governments emerge as critical supporting factors in fostering voluntary compliance. These findings provide theoretical contributions to the public management literature and practical implications for local governments in designing adaptive and sustainable tax supervision strategies.
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