Analisis Kepatuhan Wajib Pajak dalam Pelaporan dan Pembayaran Pajak Penghasilan (PPh) di Indonesia

Catherine Valencia Lee (Universitas Prima Indonesia)
Jennice (Universitas Prima Indonesia)
Eilen Luskie (Universitas Prima Indonesia)
Novita Angel Yang (Universitas Prima Indonesia)
Shelina (Universitas Prima Indonesia)

Jurnal Riset Bisnis dan Ekonomi Digital
Vol. 2 No. 2 (2025): Call for Paper: Agustus 2025

Tax compliance is essential to ensure an effective tax system and encourage economic growth. Taxpayer compliance is influenced by an understanding of tax obligations, effective supervision, and external factors such as tax awareness. This study looks at how corporate and personal tax compliance with the submission of annual tax returns has an impact on increasing corporate and personal income tax revenues. This study uses the literature review method