MENINGKATKAN KEPATUHAN WAJIB PAJAK MELALUI KUALITAS PELAYANAN

  • NI LUH SUPADMI

Abstract

Self assessment system of Indonesian taxation demands highlevel of taxpayers’ awareness and compliance in fulfilling tax liabilitiesin order to increase state revenue from taxation sector. The level ofcompliance could be increased through providing better service qualityby the taxation office, which includes safety, comfort, and quickservices, as well as law enforcement. Taxpayers’ compliance level couldbe measured by examining whether they understand taxation law, fillin tax form completely and clearly, calculate tax liabilities correctly, andreport tax liabilities timely.

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Author Biography

NI LUH SUPADMI
Jurusan AkuntansiFakultas Ekonomi, Universitas Udayana
How to Cite
SUPADMI, NI LUH. MENINGKATKAN KEPATUHAN WAJIB PAJAK MELALUI KUALITAS PELAYANAN. Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 4, n. 2, july 2009. ISSN 2303-1018. Available at: <http://ojs.unud.ac.id/index.php/jiab/article/view/2598>. Date accessed: 26 aug. 2025.
Citation Formats
Issue
Vol 4 No 2 (2009)
Section
Articles

Keywords

compliance, taxpayers, service quality, tax revenue
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