摘要：Muhammad Zulfikar.M . 2018. Thesis . Analysis Value - Value Wisdom Local Siri 'Na Pesse To Obedience Obligatory Tax At the South Makassar Primary Tax Office. Supervised By mother Faridah SE , M.Sc., Ak ., CA and father Thanwain SE, M.Sc. Aim Research is for knowing and analyze How Tilapia - value local wisdom siri ' na Pesse can push Obligatory Tax in meet Obligation Taxation at Primary KPP Makassar south. Object Research is Obligatory Tax STO southern Makassar with approach research Phenomenology , with an analysis model qualitative descriptive . Results Research show that Value siri ' na Pesse could increase obedience mandatory tax Where in self assessment system honesty and obedience mandatory tax very take effect in success of this system , where Five dalama Pa 'Paseng being joints siri ' there is two matters related hear obedience mandatory tax , that is There is' Tongeng ( Say with right ) and Malempu (Honesty) very important in make it easy Self Assessment System . Party STO southern Makassar expected do socialization throughout layer the community including environment education for them can knowing and understand obligation Taxation and the benefits with add value local values for integration between obedience mandatory tax with value local wisdom can understood .
关键词：Siri 'Na Pesse; System Self Assessment; Compliance Obligatory Tax .
