Sinergi International Journal of Law
Vol. 1 No. 1 (2023): Mei

Analysis Of The Effectiveness Of Law Enforcement In The Framework Of Improving Taxpayer Compliance At Jakarta Kelapa Gading Service Office

Sherly Nurjanah (Unknown)
Novianita Rulandari (Institut Ilmu Sosial dan Manajemen STIAMI)
Ibrahim Abubakar (Abubakar Tatari Ali Polytechnic)



Article Info

Publish Date
30 Apr 2023

Abstract

The purpose of this study is to determine the effectiveness of law enforcement in order to increase taxpayer compliance at the Jakarta Kelapa Gading service office. Tax law enforcement is carried out by way of supervision, tax audit, tax investigation, and tax collection. This study uses a qualitative method with a descriptive approach. Based on the results of this study, there are still taxpayers who have not carried out their obligations in reporting SPT and paying their taxes, so that taxpayers are still subject to administrative sanctions.

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Journal Info

Abbrev

law

Publisher

Subject

Law, Crime, Criminology & Criminal Justice

Description

Sinergi International Journal of Law with ISSN Number 3021-7989 (Online) published by Yayasan Sinergi Kawula Muda, published original scholarly papers across the whole spectrum of law. The journal attempts to assist in the understanding of the present and potential ability of law to aid in the ...