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All Journal INJURITY: Journal of Interdisciplinary Studies
Herianto Herianto
Universitas 17 Agustus 1945 Semarang
Economics, Econometrics & Finance Education Engineering Public Health Social Sciences

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Institutional Effectiveness of Tax Debt Collection in Increasing State Revenue Herianto Herianto
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 3 No. 5 (2024): INJURITY: Journal of Interdisciplinary Studies.
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58631/injurity.v3i5.202

Abstract

Tax debt collection is an important element for optimizing state revenue, but until now it has not run optimally. The process of collecting tax debts in Indonesia is often long and complicated. Tax collection faces obstacles such as short billing expirations, regulatory complexity, and unwieldy sanctions. The solution to this challenge involves improving regulations, increasing taxpayer awareness, strengthening institutions, and mitigating external factors affecting tax payment. This research is expected to provide an evaluation of the effectiveness of institutional mechanisms in enhancing tax debt collection for state revenue in Indonesia and an analysis of the current institutional regulations governing tax debt collections, providing insights into potential areas for reform and improvement.
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