IMPLEMENTATION OF TAX COLLECTION TO INCREASE INDIVIDUAL INCOME TAX REVENUE

IMPLEMENTATION OF TAX COLLECTION TO INCREASE INDIVIDUAL INCOME TAX REVENUE

Authors

  • Endang Susilawati Universitas Nurtanio Bandung
  • Asep Mulyana Universitas Nurtanio Bandung

DOI:

https://doi.org/10.56244/accrual.v1i2.691

Keywords:

Implementation Of Tax Collection, Increasing Individual Income Tax Revenue

Abstract

 This study aims to determine the implementation of taxcollection to increase personal income tax revenue whether there is abig effect after billing individuals’ domestic private person. Taxeshave a very large role in generating domestic cash receipts in order torealize continuity and increase in national development. The methodused in this research is a quantitative method with a descriptiveapproach and the data used is secondary data. The results of the studyshow that partially Billing does not have a significant effect onIndividual Income Tax Receipts. Keywords: Implementation of Tax Collection, Increasing IndividualIncome Tax Revenue

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Published

2023-08-11

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Section

Articles