MENINGKATKAN KEPATUHAN WAJIB PAJAK MELALUI KUALITAS PELAYANAN
Main Author: | SUPADMI, NI LUH |
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Format: | Article info application/pdf eJournal |
Bahasa: | eng |
Terbitan: |
Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali
, 2009
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Subjects: | |
Online Access: |
https://ojs.unud.ac.id/index.php/jiab/article/view/2598 https://ojs.unud.ac.id/index.php/jiab/article/view/2598/1809 |
Daftar Isi:
- Self assessment system of Indonesian taxation demands highlevel of taxpayers’ awareness and compliance in fulfilling tax liabilitiesin order to increase state revenue from taxation sector. The level ofcompliance could be increased through providing better service qualityby the taxation office, which includes safety, comfort, and quickservices, as well as law enforcement. Taxpayers’ compliance level couldbe measured by examining whether they understand taxation law, fillin tax form completely and clearly, calculate tax liabilities correctly, andreport tax liabilities timely.