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p-Index From 2021 - 2026
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All Journal Studi Akuntansi, Keuangan, dan Manajemen
Aisyah Eka Savitri
Universitas Islam Negeri Syarif Hidayatullah Jakarta, Banten
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Efektivitas Kepatuhan Wajib Pajak, Pemeriksaan Pajak dan Penagihan Pajak terhadap Penerimaan Pajak Andini Pratiwi; Adinda Aghnia Khairunnisa; Agiel Delvinza Ramadhandy; Aisyah Eka Savitri
Studi Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 2 (2024): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v3i2.2258

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.
Efektivitas Kepatuhan Wajib Pajak, Pemeriksaan Pajak dan Penagihan Pajak terhadap Penerimaan Pajak Andini Pratiwi; Adinda Aghnia Khairunnisa; Agiel Delvinza Ramadhandy; Aisyah Eka Savitri
Studi Akuntansi, Keuangan, dan Manajemen Vol 3 No 2 (2024): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v3i2.2258

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.
Co-Authors Adinda Aghnia Khairunnisa Agiel Delvinza Ramadhandy Andini Pratiwi