TAX AUDIT EFFECTIVENESS AND REVENUE COLLECTION OUTCOMES IN INDONESIA
This article considers links between Indonesia’s tax collection performance and the design and operation of its tax compliance system, through a study of the tax audit practices and procedures of Indonesia’s tax authority (the Directorate General of Taxation). The article considers the distort...
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| Format: | Journal Article |
| Language: | English |
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2024
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| Online Access: | https://www.jausttax.com.au/volume-25-issue-1 http://hdl.handle.net/20.500.11937/94843 |