THE ROLE OF THE TAX BAILIFFS IN TAX COLLECTION IN INDONESIA

Authors

  • Anis Wahyu Hermawan Universitas Terbuka

DOI:

https://doi.org/10.56282/jtlp.v1i3.287

Keywords:

Tax; Tax Bailiff; Tax Collection

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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Published

2022-12-30

How to Cite

[1]
Hermawan, A.W. 2022. THE ROLE OF THE TAX BAILIFFS IN TAX COLLECTION IN INDONESIA . Journal of Tax Law and Policy. 1, 3 (Dec. 2022). DOI:https://doi.org/10.56282/jtlp.v1i3.287.