Strategic Effort to Improve Tax Compliance

被引:0
|
作者
Kustiawan, Memen [1 ]
Zulhaimi, Hanifa [1 ]
Solikin, Ikin [1 ]
机构
[1] Univ Pendidikan Indonesia, Dept Accounting, Bandung, Indonesia
关键词
tax compliance; civil servant; government treasurer; INCOME-TAX;
D O I
暂无
中图分类号
F [经济];
学科分类号
02 ;
摘要
This study is directed to identify any strategy that can be done to improve tax compliance. With the spirit of the state apparatus, especially the Civil Servant, in reporting the taxes, it is expected to become a continuously growing and infectious snowball to the taxpayers to report their taxes correctly, completely and clearly as well as to avoid administrative sanctions that are subject to such non-compliance. This study method used is qualitative, the source of this study is government treasurer. The use of this qualitative approach is based on the concept of natural setting, grounded theory, descriptive, more concerned with the process than the outcome, temporary design, and research results are negotiated and agreed upon.
引用
收藏
页码:81 / 84
页数:4
相关论文
共 50 条
  • [31] How to Improve Tax Compliance? Evidence from Population-Wide Experiments in Belgium
    De Neve, Jan-Emmanuel
    Imbert, Clement
    Spinnewijn, Johannes
    Tsankova, Teodora
    Luts, Maarten
    JOURNAL OF POLITICAL ECONOMY, 2021, 129 (05) : 1425 - 1463
  • [32] Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru
    Bellon, Matthieu
    Dabla-Norris, Era
    Khalid, Salma
    Lima, Frederico
    JOURNAL OF PUBLIC ECONOMICS, 2022, 210
  • [33] Compliance is a team effort RESPONSE
    Fyke, Harry
    Lombardo, Thomas
    LAB ANIMAL, 2012, 41 (05) : 120 - +
  • [34] Regional tax effort in Spain
    Zarate-Marco, Anabel
    Valles-Gimenez, Jaime
    ECONOMICS-THE OPEN ACCESS OPEN-ASSESSMENT E-JOURNAL, 2019, 13
  • [35] Income Tax and Incentive to Effort
    Booker, H. S.
    ECONOMICA-NEW SERIES, 1945, 12 (48): : 243 - 247
  • [36] RELATIVE TAX EFFORT OF STATES
    OOMMEN, MA
    ECONOMIC AND POLITICAL WEEKLY, 1987, 22 (11) : 466 - 470
  • [37] Determining countries' tax effort
    Pessino, Carola
    Fenochietto, Ricardo
    HACIENDA PUBLICA ESPANOLA-REVIEW OF PUBLIC ECONOMICS, 2010, (195): : 65 - 87
  • [38] Tax audits as a path to tax compliance in Portugal
    Araujo Marques, Joao
    Sousa, Pedro
    Teixeira, Gloria
    EUROPEAN JOURNAL ON CRIMINAL POLICY AND RESEARCH, 2020, 26 (04) : 457 - 479
  • [39] Tax compliance under tax regime changes
    Heinemann, Friedrich
    Kocher, Martin G.
    INTERNATIONAL TAX AND PUBLIC FINANCE, 2013, 20 (02) : 225 - 246
  • [40] Tax audits as a path to tax compliance in Portugal
    Joao Araújo Marques
    Pedro Sousa
    Gloria Teixeira
    European Journal on Criminal Policy and Research, 2020, 26 : 457 - 479