Abstract:Taxes have a great contribution to sustainable development in Indonesia. However, efforts to collect such tax revenues may encounter obstacles in the form of collection arrears. For this reason, policy makers must be able to determine the most effective way for taxpayers to pay off their tax debts. This study aims to determine the impact of the selection of prevention efforts on tax revenue in collection activities. The data selection method used is literature study. The results of this study indicate that the… Show more
Set email alert for when this publication receives citations?
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.