The Distribution of Tax Collectability, Quality of Tax Services Efforts to Tax Coverage Ratio

• 영문명: The Distribution of Tax Collectability, Quality of Tax Services Efforts to Tax Coverage Ratio
• 발행기관: 한국유통과학회
• 저자명: Muh.RUM Muryani ARSAL Ansyarif KHALID Murtiadi AWALUDDIN
• 간행물 정보: 『유통과학연구(JDS)』제21권 제6호, 107~117쪽, 전체 11쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2023.06.30

영문 초록

Purpose: To know the existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community and determine the effect of the quality of tax services, tax audits and tax collection against either simultaneously or partially against the tax ratio in the area of the Primary Tax Service Office of West Makassar. Research Design Data and Methodology: The tax revenue rate is too low based on the Revenue Statistics in Asian and Pacific report, released by the OECD at the end of July 2017. Tax revenue growth is also difficult to increase because of typical inelastic tax revenues. Consequently, tax growth cannot exceed GDP growth. The government boosted the tax ratio by minimizing tax payment irregularities and optimizing tax data utilization as well as distribution income for national social welfare. Transforming all sectors in the real economy so that it is affordable to tax, diversification of taxation is directed towards new sources of economic growth. The data analysis method used is multiple linear regression. Results: The results showed that the quality of tax services and tax audits were dominant in determining tax ratios, whereas Tax collection offers a significant but lower value. Conclusion: The existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community.Quality and service in taxation services to create and maintain trust and cooperation relationships between tax officials and taxpayers.

목차

1. Introduction

2. Method

3. Result

4. Discussion

5. Finding

6. Conclusion

References

키워드

Distribution Income Tax Audit Tax Collection Tax Ratio Tax Service Office Tax Service Quality