Advances in Taxation Research
Vol. 1 No. 2 (2023): February - May

Perception of State Civil Apparatus towards Income Tax Article 21: Maximum Four Tax Theory Approach

Muhammad Adil (Universitas Muhammadiyah Makassar, Indonesia)

Article Info

Publish Date
31 May 2023

Abstract

This study aims to determine the perception of ASN towards the collection of Income Tax Article 21 whether it is in accordance with the theory put forward by Adam Smith, namely the Theory of Four Maximum Taxes. This study uses a qualitative descriptive data analysis method with data collection techniques, namely interviews. Researchers conducted interviews with taxpayers who work at the Mamajang Sub-District Office, Makassar City. Based on the results of this study, it can be concluded that the collection of Income Tax Article 21 on ASN can generally be stated to be in accordance with the theory of "Four Maximum Taxes". This is assessed based on the four criteria, namely equity, certainty, convenience of payment, and economics of collection.

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Journal Info
Advances in Taxation Research
Website

Abbrev

ATR

Publisher

Yayasan Pendidikan Bukhari Dwi Muslim

Subject

Economics, Econometrics & Finance

Description

Founded in 2023, Advances in Taxation Research publishes original research that promises to advance our understanding of taxation over diverse topics and research methods. This Journal welcomes research of significance across a wide range of primary and applied research methods, including ...