Efektivitas Kepatuhan Wajib Pajak, Pemeriksaan Pajak dan Penagihan Pajak terhadap Penerimaan Pajak
Résumé:
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.
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