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This study aims to determine the practice of corporate taxpayer self-assessment system in terms of formal and material compliance. The type of qualitative research with an interpretive approach was chosen to understand the phenomena behind the practice of corporate taxpayer self-assessment system. The results showed that the corporate taxpayer in paying and reporting tax obligations is a form of formal taxpayer compliance that comes from rules and obligations. On the other hand formal compliance does not always go hand in hand with honesty, especially in calculating taxes correctly and completely because corporate taxpayers are faced with the choice to be honest or dishonest.