LITERATURE REVIEW: LAW ENFORCEMENT'S ROLE IN ACCELERATING
TAXPAYER COMPLIENCE ESCALATION

LITERATURE REVIEW: LAW ENFORCEMENT'S ROLE IN ACCELERATING
TAXPAYER COMPLIENCE ESCALATION

Law Enforcement, Tax Audit, Tax Revenue, Tax Payer

This research aims to find out how far the effectiveness of law enforcement in
Indonesia can increase taxpayer compliance so that it can increase state revenues
in the field of taxation, and find out more about the law enforcement process that
occurs in Indonesia. The existence of consistent tax law enforcement is one way
for taxpayers to comply with tax regulations so that it can influence the state's
income from the tax sector. The type of research used by researchers in this
research is descriptive research. This type of descriptive research is used to
describe the relationship between taxpayer compliance, tax audits, and tax
collection on tax revenues in Indonesia. The method used in the data collection
stage is literature study. Literature studies are carried out by collecting and
analyzing data from various relevant literature sources such as scientific
journals, books, research reports and tax regulations. The conclusion from this
research is that taxpayer compliance and tax audits have a positive effect on tax
revenues

Vanisa Ratna Sari1)* Antin Okfitasari

https://jurnal.stie-aas.ac.id/index.php/IJEBAR

2024

PERI IRAWAN

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