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Journal : Journal of Business Management

Tax Collection Reform: Challenges And Solutions For Improving Taxpayer Compliance Susena , Karona Cahya; Damarsiwi , Eska Prima Monique; Putriani, Ririn
Journal of Business Management Vol. 1 No. 2 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbusman.v1i2.250

Abstract

Tax is an obligation that must be fulfilled by individuals or legal entities to the state without direct compensation, which is used for the benefit of the state for the welfare of the people. To manage taxes, a tax law system is needed that regulates the relationship between the government as collector and the people as tax payers. In Indonesia, tax collection faces various problems, such as weak regulations, lack of socialization, low tax awareness and knowledge, and economic problems. Apart from that, incomplete databases and suboptimal law enforcement are also challenges. The solution to overcome this problem is through tax reform which includes: improving tax regulations, increasing outreach to increase knowledge and awareness of taxpayers, evaluating policies, providing a more complete and secure database, and more firm and consistent law enforcement. In addition, tax collection must be carried out fairly, based on law, without disrupting the economy, efficiently and with a simple system.
Co-Authors ', Darmawansyah Abdul Rahman Abdul Rahman Agung Surya Pramata Ahmad Soleh Akbar Ilahi Aldi Zulfikar Aliano, Dio Andriani Prawitasari Ardiana, Rina Arif, Hilda Meisya Ariska , Yesi Indian Ariska, Yesi Indian Arsianti, Devi Buaton, Wiranda Danofi, Alwin Deli Efrianto Devi Arsianti Dian Safitri Dian Safitri Eddlyn Jervis Effendi, Yanto Elma, Tiara F.A, Raden Ajeng Flaura Febliansa, M. Rahman Febliansyah, M. Rahman Ferdian Fachrie Hero Putra Fitriano, Yun Gayatri, Ida Ayu Made Er Meytha Gustianti, Sherly Hanila, Siti Harwini, Dewi Helvoni Mahrina Hendri Antara Hidayah, Nenden Restu Hijeria , Putri Hilda Meisya Arif Hilda Meisya Arif Ida Anggraini Ida Anggriani Ilahi, Wahyu Indra Gunawan Irlis Suanto Iswi Dana Utama Putra Junaidah Junaidah Karona Cahya Susena, Karona Cahya Kontesa, Cecilia Kresnawati, Kresnawati Lita Afiana Liza Yulianti M Jeffri Arlinandes Chandra Madalena, Putri Meliani, Nita Mia Tri Agustina Muhammad Rahman Febliansa Muhammad Rahman Febliansyah Muhammad Roky Pratama Mulyadi, Singgi Nasution, Suswanti Nasution, Suswati Natasya, Adelia Nenden Restu Hidayah Nengsih, Mimi Kurnia Neri Susanti Nia Indriasari Nia Indriasari Nia Indriasari, Nia Nirta Vera Yustanti Nugroho , Husnul Nurzam Nurzam, Nurzam Pegi Ade Putra Penola, Yola Pramata, Agung Surya Prasetia, Zelinda Prawitasari, Andriani Puspita, Sinta Dian Putri Madalena Putri, Lydia Gustina Putriani, Ririn Restu Sukri Rivaldhy Muhammad Rydarto, Dennis Selsa Dlayorza Sherly Gustianti Siswanto Siswanto Siti Hanila Siti Hanila Subagia, Nyoman Gede Suhardi, Mutia Aprizki Sulisti Afriani Sulisti Afriani, Sulisti Sundari, Zuzeta Suswati Nasution Suswati Nasution Syahputra, Paldi Awan Tambunan, Denis Ryanto Tanti Harlena Tawakal, Anzori Tito Irawanto Tito Irwanto Vellya Agustin Wagini Wahyu Ilahi Yanuardi Yanuardi Yanuardi Yanuardi Yesi Indian Ariska Yessy Indiana Ariska Yudi Irawan Abi Yulianti, Oni Yun Fitriano Zuzan, Analia Zuzeta Sundari