LITERATURE REVIEW: LAW ENFORCEMENT'S ROLE IN ACCELERATING TAXPAYER COMPLIENCE ESCALATION

Authors

  • Vanisa Ratna Sari Universitas Duta Bangsa Surakarta, Indonesia
  • Antin Okfitasari Universitas Duta Bangsa Surakarta, Indonesia

DOI:

https://doi.org/10.29040/ijebar.v8i3.15099

Abstract

This research aims to find out how far the effectiveness of law enforcement in Indonesia can increase taxpayer compliance so that it can increase state revenues in the field of taxation, and find out more about the law enforcement process that occurs in Indonesia. The existence of consistent tax law enforcement is one way for taxpayers to comply with tax regulations so that it can influence the state's income from the tax sector. The type of research used by researchers in this research is descriptive research. This type of descriptive research is used to describe the relationship between taxpayer compliance, tax audits, and tax collection on tax revenues in Indonesia. The method used in the data collection stage is literature study. Literature studies are carried out by collecting and analyzing data from various relevant literature sources such as scientific journals, books, research reports and tax regulations. The conclusion from this research is that taxpayer compliance and tax audits have a positive effect on tax revenues. Keywords: Law Enforcement, Tax Audit, Tax Revenue, Tax Payer

Author Biographies

Vanisa Ratna Sari, Universitas Duta Bangsa Surakarta

Akuntansi

Antin Okfitasari, Universitas Duta Bangsa Surakarta

Akuntansi

Downloads

Published

2024-10-03

How to Cite

Sari, V. R., & Okfitasari, A. (2024). LITERATURE REVIEW: LAW ENFORCEMENT’S ROLE IN ACCELERATING TAXPAYER COMPLIENCE ESCALATION. International Journal of Economics, Business and Accounting Research (IJEBAR), 8(3). https://doi.org/10.29040/ijebar.v8i3.15099

Issue

Vol. 8 No. 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024

Section

Articles

Citation Check

License

Authors who publish with IJEBAR agree to the following terms: Authors retain copyright and grant the IJEBAR right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgement of the work's authorship and initial publication in IJEBAR. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in IJEBAR. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).