Eilen Luskie
Universitas Prima Indonesia

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Analisis Kepatuhan Wajib Pajak dalam Pelaporan dan Pembayaran Pajak Penghasilan (PPh) di Indonesia Catherine Valencia Lee; Jennice; Eilen Luskie; Novita Angel Yang; Shelina
Jurnal Riset Bisnis dan Ekonomi Digital Vol. 2 No. 2 (2025): Call for Paper: Agustus 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/kpjzwp93

Abstract

Tax compliance is essential to ensure an effective tax system and encourage economic growth. Taxpayer compliance is influenced by an understanding of tax obligations, effective supervision, and external factors such as tax awareness. This study looks at how corporate and personal tax compliance with the submission of annual tax returns has an impact on increasing corporate and personal income tax revenues. This study uses the literature review method