Jurnal CENDIKIA ISNU
Vol. 2 No. 2 (2025): ISNU Cendikia September

The Relationship between Tax Law and Other Laws: A Review of Problems in Tax Collection

Atisa (Universitas Islam Negeri Sumatera Utara)
Della Agustina (Universitas Islam Negeri Sumatera Utara)
Jihan Syahirah Lubis (Universitas Islam Negeri Sumatera Utara)
Rahma Seliati Br Sitorus (Universitas Islam Negeri Sumatera Utara)
Sabilla Khairi (Universitas Islam Negeri Sumatera Utara)



Article Info

Publish Date
29 Sep 2025

Abstract

Tax law, a collection of regulations governing the relationship between the government as tax collector and the people as taxpayers, defines taxes as mandatory contributions to the state owed by individuals or entities that are coercive under the law, without receiving any direct compensation and are used for state purposes for the greatest prosperity of the people. Tax compliance is a major issue that requires greater attention in the era of private system evaluation. Several key factors affecting tax collection are taxpayer trust in tax institutions, complex regulations, low public awareness of taxes, and tax administration. It is hoped that improvements in organizations, human resources (HR), information technology, business processes, and tax laws and regulations will help overcome tax administration problems and increase taxpayer compliance.

Copyrights © 2025






Journal Info

Abbrev

jcisnu

Publisher

Subject

Religion Arts Humanities Law, Crime, Criminology & Criminal Justice

Description

Jurnal Cendikia ISNU SU is a scholarly platform dedicated to advancing research and critical discussions in the field of law. The journal embraces a wide range of topics that reflect the dynamic development of legal studies, both in national and international contexts. The scope of the journal ...