Journal of Tax Law and Policy
Vol. 1 No. 3 (2022): Journal of Tax Law and Policy

THE ROLE OF THE TAX BAILIFFS IN TAX COLLECTION IN INDONESIA

Anis Wahyu Hermawan (Universitas Terbuka)

Article Info

Publish Date
30 Dec 2022

Abstract

There have been numerous tax regulations in Indonesia that strengthen tax collection; however, recent findings from the Financial Audit Agency and the amount of Uncollectible Tax Receivables from 2017 to 2021 remain quite high, exceeding 50% of gross tax receivables. Using multiple linear regression analysis, this study constructs six conclusions.

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Journal Info
Journal of Tax Law and Policy
Website

Abbrev

jtlp

Publisher

Scientia Integritas Utama

Subject

Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Journal of Tax Law and Policy is a comprehensive critical analysis and research on all tax issues with legal and policy relevance, from both direct and indirect taxes in countries around the world. The Journal aims are to bridge the worlds of both theory and practice by targeting scholars, ...