Indonesian Journal of Accounting and Governance
Vol. 3 No. 1 (2019): JUNE

THE EFFECT OF TAX SUPERVISION AND TAX COLLECTION ON OBEDIENCE TO PAY TAXES AND TAX REVENUE

Basrowi (Unknown)



Article Info

Publish Date
25 Jun 2019

Abstract

The purpose of this study was to determine the effect of tax supervision and tax collection both partially and simultaneously on the compliance of taxpayers and their implications for tax revenue. The type of research used in this study is a type of causality research, namely research that aims to determine the effect of independent variables on the dependent variable. However, the method used in this research is a quantitative approach. The data collection technique used in this study is by using secondary data from the Pratama Tax Office of Lampung Province, specifically from the Inspection Section and the 2017 and 2018 Billing Section. Data were analyzed using the SPSS version 18 and Lisrel programs. Based on the results of data analysis it was concluded that there were significant effects both partially and simultaneously between tax supervision, tax collection, taxpayer compliance with tax revenue.

Copyrights © 2019






Journal Info

Abbrev

ijag

Publisher

Subject

Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Description

The Indonesian Journal of Accounting and Governance (IJAG) is a peer-reviewed academic journal aiming for advancing knowledge and fostering innovation in finance, accounting, auditing, accountability, sustainability, risk management, governance, and taxation. It provides a platform for researchers, ...