This study aims to determine the implementation of tax collection to increase personal income tax revenue whether there is a big effect after billing individuals. domestic private person. Taxes have a very large role in generating domestic cash receipts in order to realize continuity and increase in national development. The method used in this research is a quantitative method with a descriptive approach and the data used is secondary data. The results of the study show that partially Billing does not have a significant effect on Individual Income Tax Receipts.
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