TAX AUDIT EFFECTIVENESS AND REVENUE COLLECTION OUTCOMES IN INDONESIA

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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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Bibliographic Details
Main Author:	McMillan, Jim
Format:	Journal Article
Language:	English
Published:	2024
Online Access:	https://www.jausttax.com.au/volume-25-issue-1 http://hdl.handle.net/20.500.11937/94843

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