Efektivitas Kepatuhan Wajib Pajak, Pemeriksaan Pajak dan Penagihan Pajak terhadap Penerimaan Pajak

Andini Pratiwi (Universitas Islam Negeri Syarif Hidayatullah Jakarta, Banten)
Adinda Aghnia Khairunnisa (Universitas Islam Negeri Syarif Hidayatullah Jakarta, Banten)
Agiel Delvinza Ramadhandy (Universitas Islam Negeri Syarif Hidayatullah Jakarta, Banten)
Aisyah Eka Savitri (Universitas Islam Negeri Syarif Hidayatullah Jakarta, Banten)

Studi Akuntansi, Keuangan, dan Manajemen
Vol. 3 No. 2 (2024): Januari

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.