Accounting Research Journal
Vol. 1 No. 2 (2023): March

IMPLEMENTATION OF TAX COLLECTION TO INCREASE INDIVIDUAL INCOME TAX REVENUE: IMPLEMENTATION OF TAX COLLECTION TO INCREASE INDIVIDUAL INCOME TAX REVENUE

Endang Susilawati (Universitas Nurtanio Bandung)
Asep Mulyana (Universitas Nurtanio Bandung)



Article Info

Publish Date
11 Aug 2023

Abstract

 This study aims to determine the implementation of taxcollection to increase personal income tax revenue whether there is abig effect after billing individuals’ domestic private person. Taxeshave a very large role in generating domestic cash receipts in order torealize continuity and increase in national development. The methodused in this research is a quantitative method with a descriptiveapproach and the data used is secondary data. The results of the studyshow that partially Billing does not have a significant effect onIndividual Income Tax Receipts. Keywords: Implementation of Tax Collection, Increasing IndividualIncome Tax Revenue

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Journal Info

Abbrev

accrual

Publisher

Subject

Economics, Econometrics & Finance

Description

Accrual journal is a peer-reviewed journal managed by Department of Accounting, Faculty of Economics, Nurtanio University. Accrual provides opportunity to accademics, professionals, and students to publish their articles. The scope of the research includes accounting and financial issues. Accrual ...