Efektivitas Kepatuhan Wajib Pajak, Pemeriksaan Pajak dan Penagihan Pajak terhadap Penerimaan Pajak

Published: Jan 31, 2024

Abstract:

Purpose: This study analyzes the effectiveness of taxpayer compliance, tax audits, and tax collection on tax revenue.

Research methodology: This study analyzes data from the period of 2021-2023, which covers financial revenues from various sources.

Results: The research findings indicate the significant role of taxpayer compliance, tax audits, and tax collection in enhancing tax revenue.

Limitations: The limitations of this research are as follows: (1) the variables used are limited to three, namely taxpayer compliance, tax inspection, and tax collection; (2) this study is still in the form of a narrative; and (3) this research only utilizes a literature review as the method.

Contribution: This study is expected to provide readers with knowledge regarding the effectiveness of taxpayer compliance, tax audits, and tax collection on tax revenue.

Keywords:
1. Taxpayer compliance
2. tax audit
3. tax collection on tax revenue
Authors:
1 . Andini Pratiwi
2 . Adinda Aghnia Khairunnisa
3 . Agiel Delvinza Ramadhandy
4 . Aisyah Eka Savitri
How to Cite
Pratiwi, A., Khairunnisa , A. A., Ramadhandy, A. D., & Savitri, A. E. (2024). Efektivitas Kepatuhan Wajib Pajak, Pemeriksaan Pajak dan Penagihan Pajak terhadap Penerimaan Pajak . Studi Akuntansi, Keuangan, Dan Manajemen, 3(2), 107–117. https://doi.org/10.35912/sakman.v3i2.2258

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