文章基本信息

标题：MENINGKATKAN KEPATUHAN WAJIB PAJAK MELALUI KUALITAS PELAYANAN
本地全文：下载
作者：NI LUH SUPADMI ; NI LUH SUPADMI
期刊名称：Jurnal Ilmiah Akuntansi dan Bisnis
印刷版ISSN：2303-1018
出版年度：2009
卷号：4
期号：2
页码：1-14
语种：Indonesian
出版社：Universitas Udayana
摘要：Self assessment system of Indonesian taxation demands high level of taxpayers’ awareness and compliance in fulfilling tax liabilities in order to increase state revenue from taxation sector. The level of compliance could be increased through providing better service quality by the taxation office, which includes safety, comfort, and quick services, as well as law enforcement. Taxpayers’ compliance level could be measured by examining whether they understand taxation law, fill in tax form completely and clearly, calculate tax liabilities correctly, and report tax liabilities timely.
关键词：compliance; taxpayers; service quality; tax revenue