International Journal of Scientific and Research Publications

IJSRP, Volume 12, Issue 9, September 2022 Edition [ISSN 2250-3153]


The Influence of Tax Audit, Administration Sanction, Taxpayers’ Understanding, and Tax Amnesty on the Taxpayers’ Compliance in KPP Pratama Batam Utara
      Dr. Dian Wahyudin, Burhan
Abstract: The legal basis for Tax Collection in Indonesia is the 1945 Constitution Article 23A. Not all individual taxpayers registered in KPP Pratama Batam Utara fulfill their obligations to pay the tax, which means very low tax compliance. The Directorate-General of Tax has the authority to assess the taxpayers’ compliance to meet the tax obligations. The tax sanction is a (preventive) tax instrument for taxpayers to keep them from violating tax values. Understanding the tax regulations affects taxpayers’ compliance with their tax obligations. Tax amnesty helps restructure development through tax.

Reference this Research Paper (copy & paste below code):
Dr. Dian Wahyudin, Burhan (2022); The Influence of Tax Audit, Administration Sanction, Taxpayers’ Understanding, and Tax Amnesty on the Taxpayers’ Compliance in KPP Pratama Batam Utara; International Journal of Scientific and Research Publications (IJSRP) 12(9) (ISSN: 2250-3153), DOI: http://dx.doi.org/10.29322/IJSRP.12.09.2022.p12922

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