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  • Student Self-assessment
  • Student Self-assessment

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  • Research Article
  • 10.1080/0142159x.2026.2630980
‘I don’t know what I don’t know’: A qualitative study of medical students’ self-assessment in a Hong Kong context
  • Mar 11, 2026
  • Medical Teacher
  • Binbin Zheng + 2 more

Introduction Self-assessment (SA), a crucial psychological process in education, involves learners judging whether they meet their own identified standards. SA is a multi-dimensional construct shaped by various factors, including individual, contextual, and cultural influences. This cross-sectional study aims to explore how medical students develop and enact SA across training stages within an East Asian educational context, with particular attention to multilevel influences. Methods Conducted at a Hong Kong medical school, this study involved one-on-one semi-structured interviews with medical students at different stages of training. Interview focused on students’ SA practices and the factors influencing their development across different stages of training. Data were analyzed using thematic analysis, informed by the social ecological model, through iterative coding and interpretation. Results Interviews with 26 medical students across preclinical and clinical training stages revealed four interrelated levels influencing SA practices: individual level—perceived value, emotional, motivational factors, professional identity, and subconscious reflection; interpersonal level—teacher feedback, peer interaction, and patient feedback; institutional level—curriculum structure, frequency and format of assessments, a supportive environment, and alignment of teaching and learning objectives; and societal level—collectivist cultural norms, humility, and local academic expectations. Additionally, students recognized SA as both a cognitive and emotional regulatory process, shaped by culturally mediated norms around self-evaluation, feedback interpretation, and performance comparison. Discussion This study demonstrates that medical students’ SA practices are shaped by interacting influences across individual, interpersonal, institutional, and societal levels, with cultural norms playing a structuring role rather than a peripheral one. By highlighting how commonly described SA processes operate differently in an East Asian context, these findings extend existing SA and SRL literature and underscore the importance of culturally responsive educational and assessment practices to support students’ development of SA and lifelong learning.

  • Research Article
  • 10.1007/s12144-025-08576-3
Effects of self-assessment and peer assessment on motivation: two multilevel meta analysis with experimental studies
  • Jan 1, 2026
  • Current Psychology
  • Mahmut Sami Yigiter

Abstract In recent years, there has been a growing emphasis on student-centered approaches in education, where learners take an active role through self-regulation and autonomy. These approaches enable students to develop a deeper understanding of their own learning, assume responsibility, and engage more meaningfully in the learning process. Self-assessment (SA) and peer assessment (PA) are important practices in which students take an active role by mobilizing their sense of goal orientation, curiosity and enjoyment, as well as providing an evaluation of student performance. This study aimed to combine the effect sizes of experimental studies reporting the effects of SA and PA on motivation using multilevel meta-analysis. Two different meta-analyses were conducted with a total sample of 5154 students, with 74 effect sizes from 44 studies. The findings of the common effect size estimated by the random effects model show that SA (g = 0.66) and PA (g = 0.59) have a positive and significant effect on motivation. Moderator analyses revealed that reviewer training enhances the motivational impact of both SA and PA, and teacher feedback further increases motivation in SA contexts. No significant differences were found across educational levels, subject domains, or skill types, suggesting the generalizability and stability of the findings. Overall, this meta-analysis demonstrates that SA and PA are effective strategies for promoting student motivation and offers several evidence-based recommendations for researchers, practitioners, and policy makers.

  • Research Article
  • 10.1111/ajad.70111
NEW SELF ASSESSMENT EXAM: Get ready for the boards with this re‐vamped self‐assessment exam
  • Dec 29, 2025
  • The American Journal on Addictions

Click on the PDF file for live links

  • Research Article
  • 10.1186/s12909-025-08223-2
Student self-assessment: feasibility, advantages and limitations example of a workshop for trainee surgeons using a suture score.
  • Dec 4, 2025
  • BMC medical education
  • Élise Riquin + 6 more

Evaluating skills requires developing relevant grading tools that could potentially be used for self-assessments. The goal of our study was to assess the relevance of a self-assessment (SA) grid used for a skin suture exercise as compared to an evaluation carried out at the same time by an expert, while also identifying any factors likely to influence it. Between 2018 and 2022, an assessment grid for a skin suture exercise was used during skills assessment sessions with first-year trainee surgeons. The students were given a self-assessment grid to fill out at the same time. The results of the SA and the expert evaluation (EE) in this grid were analyzed and compared, then set against the anxiety scores of the trainees based on the STAI Y-A. A comparative analysis of trainees with a tendency to over- or underestimate themselves was carried out to identify the factors that could contribute to them misjudging their skills. The data for 70 trainee doctors was analyzed. The mean of the difference in score between the SA and the EE was 2 points lower for SA than EE (p < 0.001). The mean score for the STAI Y-A was 36.2 (± 8.9) and the learner's anxiety had no effect on the EE but did affect the SA. When learners showed low self-confidence, they underestimated themselves, but examiners also had a tendency to give them lower grades. In multivariate analysis, the less experience a learner had, the more they tended to overestimate their abilities. Anxiety and self-confidence affect self-assessment, but external assessment does not seem to be affected by the learner's stress levels. Formative self-reflection based on the use of SA grids should be introduced during medical studies so as to adjust the level of technical skill perceived by trainees and to make simulation-based training more effective.

  • Research Article
  • 10.1016/j.jsurg.2025.103716
Senior Surgery Residents Assessment of Junior Residents on ACGME Milestones.
  • Dec 1, 2025
  • Journal of surgical education
  • Deirdre Sheets + 3 more

Senior Surgery Residents Assessment of Junior Residents on ACGME Milestones.

  • Research Article
  • 10.64152/10125/67508
L2 reading in healthcare contexts: Informed research methods with language diverse patients
  • Jun 23, 2025
  • Reading in a Foreign Language
  • Cindy Brantmeier + 13 more

This study is a renewed effort for applying theory and research in Applied Linguistics (ApL) to today’s healthcare needs. Previously, to analyze language use with linguistically diverse patients during the COVID-19 pandemic, researchers bridged self-assessment (SA) research in ApL to Public Health through the development of an instrument used with 338 healthcare workers (Brantmeier et al., 2021). SA was previously researched in second language (L2) studies with a contextualized, criterion-referenced instrument where learners self-diagnose strengths and weaknesses across language abilities. Studies validated the relationship between the SA instrument and language achievement (Brantmeier, 2005; 2006; Brantmeier &amp; Vanderplank, 2008; Brantmeier et al., 2012; Liu &amp; Brantmeier, 2019). The present study uses a subset of data (Brantmeier et al., 2021) to highlight findings related to reading and substantiates the need for research-based understandings of second and foreign language reading in healthcare contexts.

  • Research Article
  • 10.1080/0969594x.2025.2534134
Learning and practicing simultaneously: the synergistic effect of online self-assessment diaries and teacher self-assessment instruction on learning and growth mindset
  • May 4, 2025
  • Assessment in Education: Principles, Policy & Practice
  • Zi Yan + 1 more

ABSTRACT Self-assessment (SA) interventions show promise for enhancing learning and motivational outcomes, yet their effectiveness varies considerably depending on implementation approaches. This randomised controlled experiment examined whether combining teacher instruction with student SA diaries creates synergistic effects beyond either approach alone. Over 10 weeks, 118 Grade 10 students were assigned to four conditions: SA Diary only, SA Instruction only, SA Diary + Instruction, or Control, with English language learning achievement and growth mindset as outcomes. Results revealed that only the combined SA Diary + Instruction condition yielded significant improvements in objective learning outcomes and growth mindset compared to other conditions. Neither SA instruction nor SA diaries alone produced benefits relative to control. Multilevel analysis of 1,068 diary entries showed the combined intervention consistently promoted higher growth mindset throughout the intervention period. These findings suggest that learning SA principles and practicing SA skills simultaneously is crucial for intervention efficacy. Implications and limitations are discussed.

  • Research Article
  • 10.36928/elej.v3i2.2491
Implementing Self-Assessment in Writing Course at Higher Education: Is It Challenging?
  • Apr 30, 2025
  • English Language Education Journal (ELEJ)
  • Leonardus Par + 2 more

The purpose of this research is to investigate how students of English as a Foreign Language (EFL) view self-assessment (SA) in writing and the challenges they encounter while implementing it. A mixed-method approach is utilized in this study. The overall number of participants in the study was 115, all of whom were students majoring in English language teaching. The quantitative data was collected using a questionnaire that consisted of 15 statements. The questionnaire addressed the question linked to the students' perspectives on SA. In the meantime, 20 students of varying cognitive levels participated in a focused group discussion to gather qualitative data. The results show that students generally have a reasonable opinion toward their self-evaluations. Students learning autonomy, responsibility, and motivation are all significantly impacted by SA, while teacher evaluation anxiety is much reduced. However, because this is their first time utilizing self-assessment, they struggle when attempting to use it in their work. The difficulties occurred because it was a new concept for them. According to the findings of this study, more practice should be put into adopting self-assessment in ELT, not just in writing but also in other language skills.

  • Research Article
  • 10.35968/jbau.v10i1.1430
PENERAPAN E-FILING DAN SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA JAKARTA PASAR REBO
  • Feb 18, 2025
  • JURNAL BISNIS &amp; AKUNTANSI UNSURYA
  • Dian Wijayanti + 1 more

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh variabel independen yaitu penerapan e-filing dan self assessment system terhadap variabel dependen yaitu kepatuhan wajib pajak. Obyek penelitian adalah wajib pajak orang pribadi di Kantor Pelayanan Pajak Pratama Jakarta Pasar Rebo yang menggunakan fasilitas e-filing pada bulan Januari sampai dengan Desember 2023 yaitu sebanyak 1.812 (Non Pegawai) wajib pajak, sehingga sampel dalam penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Pasar Rebo Jakarta dengan total sebanyak sampel yang digunakan adalah 100 orang yang diambil secara sampling incidental. Penelitian ini menggunakan metode kuantitatif dengan menggunakan variabel moderating. Proses pengolahan data menggunakan SPSS versi 26. Hasil hipotesis secara parsial menunjukkan bahwa Penerapan e-filing tidak berpengaruh terhadap Kepatuhan Wajib Pajak, sedangkan Self Assessment System berpengaruh terhadap Kepatuhan Wajib Pajak. Sementara itu hasil hipotesis secara simultan menunjukkan bahwa e-filing dan Self Assessment System berpengaruh terhadap Kepatuhan Wajib Pajak dengan nilai R square variabel Penerapan e-filing dan Self Assessment System terhadap Kepatuhan Wajib Pajak sebesar 19.7% sedangkan sisanya 80.3% dipengaruhi oleh variabel yang tidak diteliti dalam penelitian ini.Kata kunci: penerapan e-filing, self assessment system, kepatuhan wajib pajak

  • Research Article
  • Cite Count Icon 2
  • 10.1016/j.jss.2024.10.048
How Accurate Are Surgeons at Assessing the Quality of Their Critical View of Safety During Laparoscopic Cholecystectomy?
  • Jan 1, 2025
  • Journal of Surgical Research
  • Dimitrios I Athanasiadis + 9 more

How Accurate Are Surgeons at Assessing the Quality of Their Critical View of Safety During Laparoscopic Cholecystectomy?

  • Research Article
  • 10.1080/01434632.2024.2444468
The role of demographic, linguistic and social-psychological factors in explaining plurilingual self-assessment of immigrant youth
  • Dec 27, 2024
  • Journal of Multilingual and Multicultural Development
  • Orly Haim

ABSTRACT The current study investigates the predictive relationships among demographic (arrival age, gender, SES), linguistic (exposure, home languages), and social-psychological (attitude, motivation, parental aspirations) factors and immigrant students’ plurilingual self-assessment (SA). The sample includes 160 French-speaking immigrant youth drawn from 6 Israeli schools. Drawing on holistic views of multilingualism, the study utilises a unique plurilingual ‘can-do’ instrument for examining students’ SA in three languages: (1) French, the heritage language (2) Hebrew, the school language and (3) English taught as a foreign language. Questionnaires were administered to collect information about the factors under investigation. Hierarchical regression analyses reveal a differential pattern of prediction of SA in French, Hebrew and English respectively involving analogous background variables, notably current language use, and those playing a language-specific role, e.g. integrative orientation to learn French and Hebrew. Moreover, SA in Hebrew and English were found to be significantly related, implying that SA of additional languages is interdependent. The results highlight the role of the sociolinguistic context and the specificity of each language as a source of variation in multilingual learning among immigrant students besides individual characteristics. The results imply that immigrants’ perceived plurilingual repertoire along with context-specific variables must be taken into account in their instruction and assessment.

  • Research Article
  • 10.36713/epra19515
ANALYSIS OF INDIVIDUAL TAXPAYER COMPLIANCE THROUGH SELF ASSESSMENT SYSTEM, SERVICE QUALITY, AND TAX SANCTIONS
  • Dec 22, 2024
  • EPRA International Journal of Economics, Business and Management Studies
  • Hendro Paulus

This study aims to evaluate the compliance level of taxpayers registered at KPP Pasar Rebo by reviewing three main variables: self-assessment system, service quality, and tax sanctions. This study involved 100 respondents selected using purposive sampling technique based on the calculation of the Slovin formula. Data analysis was conducted using the SMARTPLS version 4.0 application. The results showed that the self-assessment system and service quality had a significant effect on taxpayer compliance, while tax sanctions did not have a significant effect. Overall, the variables studied were able to explain 69.7% of the variation in the level of taxpayer compliance. KEYWORDS: Self Assessment System, Service Quality, Tax Sanctions, Taxpayer Compliance

  • Research Article
  • 10.17977/um048v30i2p168-175
Development of a Noble Moral Assessment Instrument for Human Moral Dimensions for High School Students
  • Dec 19, 2024
  • Jurnal Ilmu Pendidikan
  • Rahayu Retnaningsih + 4 more

The purpose of this study was to obtain the instrument construction, determine the validity and reliability of the instrument, obtain the instrument results, determine the effectiveness of the noble moral assessment instrument of the human moral dimension that has been developed for high school students in Klaten Regency. This study is a development research. The subjects in this study were class X students of SMA Negeri 1 Klaten, SMA Negeri 1 Karanganom, SMA Negeri 1 Wedi. With a total of 818 students. Data analysis used includes Exploratory Factor Analysis, reliability analysis using Cronbach's Alpha and descriptive analysis. The results of the study showed (1) The assessment of human noble morals carried out by teachers has not used valid and reliable instruments. (2) The construction of the noble moral assessment instrument in humans consists of: prioritizing similarities with others, respecting differences, cognitive empathy, emotional empathy, social empathy, therapeutic empathy, moral empathy, virtual empathy, cultural empathy, with the self-assessment (SA) model. (3). The indicators formed for the development of noble moral assessments in humans are 7 in number with a total of 36 items. (4). The validity of the assessment instrument content from expert validation by 9 experts, and continued with the calculation of the Aiken index.

  • Research Article
  • Cite Count Icon 3
  • 10.1080/24711616.2024.2421764
Utilizing Video Feedback for Effective Motor Skill Learning in Online Physical Education
  • Nov 14, 2024
  • International Journal of Kinesiology in Higher Education
  • Alex Adams + 3 more

ABSTRACT Video feedback is a commonly recommended tool for online physical education (OLPE) instructors. However, there is little evidence to support its effectiveness in motor skill learning. This study investigated the impact of different forms of pedagogical guidance delivered alongside video feedback on the acquisition and retention of two-disc golf skills: the spin putt (SP) and backhand throw (BT). Forty-three college students were randomly assigned to one of the three video feedback groups: visual cue sheet (VCS), self-assessment (SA), or delayed teacher feedback (TF). During four online practice sessions, they trained on the spin putt and backhand throw techniques. Pre-, post-, and retention tests assessed their performance on both skills. The results indicate significant improvements in BT technique at posttest for both SA and VCS groups. All participants exhibited significant gains in SP technique at posttest; however, only the VCS group sustained these improvements for both disc golf skills at the retention test. No significant differences were observed between the groups for both disc golf skills at all three measurements. These findings suggest that video feedback, particularly when combined with in-the-moment guidance like VCS or SA, can effectively enhance motor skill learning in online settings. This result underscores the potential of OLPE to go beyond fitness-based activities and effectively address psychomotor learning standards. Future research should explore the long-term impact of video feedback in OLPE and identify optimal guidance strategies for diverse motor skills and demographics.

  • Open Access Icon
  • Research Article
  • Cite Count Icon 7
  • 10.1080/07853890.2024.2421441
Informing factors and outcomes of self-assessment practices in medical education: a systematic review
  • Oct 26, 2024
  • Annals of Medicine
  • Binbin Zheng + 2 more

Background Self-assessment (SA) is increasingly recognized not only as an assessment method but also as a vital learning activity that enables learners to identify their strengths and limitations, fostering a crucial skill for lifelong learning. Despite its acknowledged significance, there remains a gap in understanding SA for and as learning, rather than merely of learning. This review, therefore, explores two primary questions: (1) What factors inform the implementation of medical students’ SA practices? (2) How does SA practices contribute to various educational outcomes? Methods A systematic review was conducted across five databases, employing a combination of keywords pertinent to SA and medical education. Our selection criteria deliberately excluded articles that solely focused on the accuracy of SA or used SA exclusively as a measure for other outcome variables. As a result, 39 studies met our inclusion criteria and were analyzed for this review. Qualitative narrative synthesis was used to summarize the informing factors. Furthermore, Kirkpatrick’s model was employed to categorize and summarize the effects of SA activities across various educational outcome levels, including reactions, learning, and behavioral changes. Results Our review reveals that key factors influencing students’ SA includes feedback from various stakeholders, peer assessment, the format of SA, and both learner and teacher training. Among the 39 studies examined, the majority demonstrated positive effects of SA on aspects such as attitudes and skills. However, a minority found no significant associations, with these outcomes frequently linked to contextual variables and how SA was implemented. Conclusions Our review does not focus on SA accuracy or its role as an assessment method; instead it delves into the role of SA as an integral learning practice. We explored its influencing factors and its impact across various outcomes. The findings indicate that for SA to effectively enhance student learning outcomes, it must be implemented with ample support, clear guidelines, and within contexts that encourage feedback and reflection.

  • Research Article
  • 10.70135/seejph.vi.946
Self-analysis in Pharmacy and Health Science practices: A case study of pharmacy institutions
  • Sep 2, 2024
  • South Eastern European Journal of Public Health
  • Pranjul Shrivastava + 1 more

Self-assessment (SA) is essential for a healthcare professional's ongoing growth and development, starting from their time as a student pharmacist and continuing throughout their professional career. The study examines the existing body of research on SA among students and practitioners and investigates the potential for enhancing this capacity in Pharmacy and Health Science. Despite the potential for improvement, learners and professionals still need help accurately assessing themselves. Until SA procedures improve, experts' evaluation of learners continues to be the primary method of testing abilities and knowledge. Although SA is crucial for lifelong learning, external evaluation is as critical for practitioners' ongoing professional growth.

  • Research Article
  • 10.24843/eeb.2024.v13.i08.p06
SANKSI PERPAJAKAN MEMODERASI PENGARUH PENERAPAN SELF ASSESSMENT SYSTEM DAN WHISTLEBLOWING SYSTEM TERHADAP KEPATUHAN WPOP
  • Aug 31, 2024
  • E-Jurnal Ekonomi dan Bisnis Universitas Udayana
  • Ni Nyoman Anggun Tyasmini + 1 more

Tinggi maupun rendahnya kesadaran dari masyarakat menjadi faktor penting dalam tingkat penerimaan jumlah pajak dari tahun ke tahun. Tingkat kepatuhan wajib pajak orang pribadi di Kota Singaraja belum mencapai 50 persen dari jumlah WPOP yang terdaftar. Penelitian ini dilaksanakan untuk mendapatkan bukti empiris mengenai pengaruh penerapan self assessment system dan whistleblowing system terhadap kepatuhan wajib pajak orang pribadi yang dimoderasi oleh sanksi perpajakan di Kota Singaraja. Data penelitian dikumpulkan melalui kuesioner dengan responden penelitian adalah WPOP yang terdaftar di KPP Pratama Singaraja. Metode penentuan sampel menerapkan accidental sampling, dengan sampel sebanyak 100 responden. Pengkolektifan data dilaksanakan melalui kuesioner. Teknik kajian yang diterapkan ialah regresi linier berganda dan Moderated Regression Analysis (MRA). Dari perolehan penelitian memperlihatkan bahwa penerapan self assessment system dan whistleblowing system berpengaruh negatif terhadap kepatuhan WPOP di KPP Pratama Singaraja. Perolehan penelitian ini juga membuktikan bahwa sanksi perpajakan mampu memperkuat hubungan negatif dari pengaplikasian self assessment system dan whistleblowing system terhadap kepatuhan WPOP di KPP Pratama Singaraja. Implikasi penelitian ini yakni memperluas pengetahuan di bidang ekonomi maupun akuntansi yang berkaitan dengan perpajakan khususnya mengenai self assessment system, whistleblowing system, dan sanksi perpajakan.

  • Research Article
  • 10.32890/mjli2024.21.2.10
SELF-ASSESSMENT METACOGNITIVE STRATEGIES IN A SPONTANEOUS ESL SPEECH PRODUCTION CONTEXT
  • Aug 14, 2024
  • Malaysian Journal of Learning and Instruction
  • Komalah Tharmalingam + 2 more

Purpose – Self-assessment is regarded as a complex metacognitive process by scholars. Nevertheless, in the context of English as a Second Language (ESL) speaking, self-assessment practices often rely on assessment criteria and teacher commentaries. However, speaking involves spontaneous expression with limited access to external standards. Therefore, this case study aims to explore the metacognitive strategies that proficient ESL students use during selfassessment in spontaneous speech production contexts. Methodology – Three participants, purposefully selected, participated in two spontaneous group discussions recorded on video. Instances of participants’ dysfluency served as prompts in stimulated recall interviews, complemented by video recordings to validate participants’ responses. The thematic analysis of interview data utilised a conceptual framework integrating O’Malley and Chamot’s (1990) metacognitive strategies and Kormos’ (2006) speech production model. Findings – The analysis revealed that participants employed three key metacognitive strategies – organisational planning, selective attention, and self-monitoring to self-assess their spontaneous speech. Feedback sources, such as their proficiency in the second language (L2) and contextual factors, influenced the application and effectiveness of these strategies during self-assessment (SA). Significance – This study offers insights into how proficient ESL students self-assess their spontaneous speech production, leveraging their available resources. In addition, this study identifies speech challenges the participants encountered and how they applied metacognitive strategies to address them.

  • Research Article
  • 10.33096/restitusi.v3i1.928
PENGARUH SELF ASSESSMENT SYSTEM PEMERIKSAAN PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK
  • Jun 23, 2024
  • Restitusi : Jurnal Riset Perpajakan
  • Anita Nursanti

This study aims to analyze the Influence of Self-assessment System, Tax Audit and Tax Collection on Tax Revenue. Case Study at KPP Pratama South Makassar. The population of this study is taxpayers registered at the South Makassar Tax Service Office, totaling 96,811 taxpayers. In selecting samples, the researcher used the Slovion formula so that the number of samples in this study was 100 samples. results of the analysis show that the variables Self assessment system, Tax Audit and Tax Collection have a positive and significant effect on the Tax Revenue variable

  • Open Access Icon
  • Research Article
  • 10.29303/jap.v5i1.57
MEWUJUDKAN KEADILAN PADA PENERAPAN TARIF PERPAJAKAN DI INDONESIA UNTUK WP BADAN DENGAN SELF ASSESSMENT SYSTEM MELALUI PT. INFINITY GENERAL CONSULTING
  • Jun 18, 2024
  • Jurnal Aplikasi Perpajakan
  • Siti Fatimah + 2 more

Pendapatan pajak menyumbang 82,5 persen dari total pendapatan negara.Penerimaan pajak merupakan salah satu sumber penerimaan keuangan APBN(Anggaran Pendapatan dan Belanja Negara) yang sangat penting. Artinya, setiappengeluaran yang diperlukan pemerintah untuk menjalankan pemerintahan danmemberikan pelayanan dasar kepada masyarakat sangat bergantung padapenerimaan pajak. Dapat disimpulkan bahwa kelangsungan hidup negara inisangat bergantung pada pajak. Pajak merupakan sarana untuk mencapai tujuannegara, yaitu. untuk mewujudkan masyarakat yang adil dan makmur, serta saranauntuk mengerahkan sumber daya dari kegiatan perekonomian masyarakat untukmembiayai pembangunan negara. Metode penelitian yang digunakan adalahdeskriptif analisis, mengumpulkan informasi dari studi literatur, wawancara dandokumentasi terkait penerapan sistem self-assessment. Hasil penelitian inidiharapkan dapat memberikan pemahaman yang mendalam mengenai efektivitassistem self-assessment dalam mencapai keadilan perpajakan serta memberikanrekomendasi kepada pemerintah dan dunia usaha untuk meningkatkantransparansi, kepatuhan dan efisiensi perpajakan. Fokus utama penelitian iniadalah penerapan keadilan dalam proses perpajakan dengan mengidentifikasitantangan dan peluang yang dihadapi wajib pajak badan dalam memenuhikewajiban perpajakannya. Menekankan kebutuhan mendesak untuk mencapaikeadilan dalam sistem perpajakan Indonesia, khususnya bagi wajib pajak badanyang menggunakan sistem self-assessment.

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