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Ending Solehudin
UIN Sunan Gunung Djati Bandung, Indonesia
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The Relationship between Tax Law and Other Laws: A Review of Problems in Tax Collection Ending Solehudin; Atisa; Della Agustina; Jihan Syahirah Lubis; Rahma Seliati Br Sitorus
Jurnal Cendikia ISNU SU Vol. 2 No. 2 (2025): ISNU Cendikia September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i2.848

Abstract

Tax law, a collection of regulations governing the relationship between the government as tax collector and the people as taxpayers, defines taxes as mandatory contributions to the state owed by individuals or entities that are coercive under the law, without receiving any direct compensation and are used for state purposes for the greatest prosperity of the people. Tax compliance is a major issue that requires greater attention in the era of private system evaluation. Several key factors affecting tax collection are taxpayer trust in tax institutions, complex regulations, low public awareness of taxes, and tax administration. It is hoped that improvements in organizations, human resources (HR), information technology, business processes, and tax laws and regulations will help overcome tax administration problems and increase taxpayer compliance.
Co-Authors AA Sudharmawan, AA Abd Khafidz, Hasanah Adi Susandi Adnan, Nurul Ilyana Muhd Agus Munjirin Mukhotib Lathif Ahmad Damiri Ahmad Zaini Ahmad, Md Yazid Al-Hakim, Sofian Athoillah, Mohammad Anton Atisa Aziz, Riva Abdillah Azmi, Nofan Nurkhafid Berizi, Ahmad Bhatti , Muhammad Safdar Camila, Vanisa Dede Sudrajat Della Agustina Dwi Widiastuti, Dwi Eko Budiono Encep Taufik Rahman Fahmi, Ahmad Zulfi Fariz, Luthfi Ahmad Fauzan Ali Rasyid Gómez, José Manuel Naranjo Hasan Bisri Hasanah Abd Khafidz Hasanudin Hasanudin Hidayat, Moh. Syarif Hisam Ahyani Huda , Miftakhul Ibnu Rusydi Idzam Fautanu Irni Sri Cahyanti Iwan Setiawan Jajang Herawan Jamaludin, Jujun Jihan Syahirah Lubis Jubaedah, Dedah Lutfi Fahrul Rizal, Lutfi Fahrul Madani, Farid Maman Suryaman Maruf Maruf, Maruf Masuwd, Mowafg Maulani Salsabila Miftakhul Huda Moh. Asep Zakariya Ansori Mohamad Yamin Mudzakkir, Muhammad Mugni Muhit Muhammad Furqon Almurni Muhammad Husni Abdulah Pakarti Muharir, Muharir Mukhlas, Oyo Sunaryo Mulyana, Indra Mustofa Mustofa Mustopa Mutakin, Ali Mutmainah, Naeli Naeli Mutmainah Naisabur, Nanang Nasrudin Nasrudin Niska Shofia, Niska Noradin, Muhammad Farhan Bin Mat Nurhasana, Nurhasana Nurhikmah, Aulia Nurul Ilyana Muhd Adnan Nurwijayanti Parhan, Parhan Putra, Haris Maiza Rahma Seliati Br Sitorus Rani Mariana Ridwan, Ahmad Hasan Ridwansah, Asep Ahmad Riva Abdillah Aziz Rosihon Anwar, Rosihon Royani Rozikin, Opik Saepudin Saepullah, Usep Sartono Sartono, Sartono Saujan, Iqbal Shakibiciu, Saeideh Shauma Raffi’u, Aliyya Sofian Al Hakim, Sofian Sucipto, Imam Sumiati Sumiati Syahrul Anwar Taufik Rahman, Encep Titing Oting Supartini Wahyudi Wahyudi Yadi Janwari