The Influence of Tax Collection on Increasing the Tax Revenue (A Case Study at the Directorate General of Taxes Headquarters)

  • Vania Rakhmadhani

Abstract

The issuance and settlement of tax bills for 2008-2015 showed that there was a gap that was quite far and not balanced with the total repayment available. The purpose of this study is to examine the effect of the tax collection on increasing the tax revenue. The population in this study is the tax collection and tax revenue reports that are registered with the Directorate General of Taxes. The sample used is from 2008-2015. The sampling method used is the probability sample, while the data processing method uses simple linear regression analysis. The results of hypothesis testing conducted show that the tax collection affects the increase in the tax revenue.

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Published
2020-06-15
How to Cite
RAKHMADHANI, Vania. The Influence of Tax Collection on Increasing the Tax Revenue (A Case Study at the Directorate General of Taxes Headquarters). Asian Journal of Accounting and Finance, [S.l.], v. 2, n. 2, p. 35-41, june 2020. ISSN 2710-5857. Available at: <http://myjms.moe.gov.my/index.php/ajafin/article/view/9608>. Date accessed: 11 aug. 2020.
Section
Articles