IMPLEMENTATION OF TAX COLLECTION TO INCREASE INDIVIDUAL INCOME TAX REVENUE

Penulis

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

DOI:

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

Kata Kunci:

Implementation Of Tax Collection, Increasing Individual Income Tax Revenue

Abstrak

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.

Referensi

Christover, Arnold Putra and Sintje Rondonuwu. Extensification Understanding Taxpayers and Tax Intensification on Fiscal Perceptions about Tax revenue. EMBA Journal Vol. 4 No. 1 March 2016, Pg. 1241–1253.

Damayanti, Theresia Woro and Supramono. 2010. Indonesian Taxation,Mechanism & Calculation. Yogyakarta: Andi.

Dewi, Maya Safira and Yessi Oktavia Suwarno. Implementation of Mandatory Extensification

Taxes and Tax Intensification: Efforts to Increase People's Income Tax ReceiptsPersonal At KPP Pratama Duren Sawit. Binus Business Review, Vol. 5 No.2 November 2014 : 588-600.

Fazlurahman, Faesal and Menmen Kustiawan. Effects of Tax Extensification and Taxpayer Compliance with Compulsory Income Tax Receipts Personal Tax (Study on KPP Pratama Bandung Karees Year 2010-2015). ASSETS Vol. 5, No. 2, 2016, pp: 150-161.

Diterbitkan

2023-08-11

Cara Mengutip

Susilawati, E., & Mulyana, A. . (2023). IMPLEMENTATION OF TAX COLLECTION TO INCREASE INDIVIDUAL INCOME TAX REVENUE. Accounting Research Journal, 1(2), 85–91. https://doi.org/10.56244/accrual.v1i2.691