ANALYSIS OF TAX GAP (With Special Reference to Indonesia)
| dc.contributor.author | Sari, Diana | |
| dc.date.accessioned | 2021-02-07T14:31:43Z | |
| dc.date.available | 2021-02-07T14:31:43Z | |
| dc.date.issued | 2019 | |
| dc.description.abstract | The purpose of this paper is to know the tax gap that occurred in Indonesia and analyze it. Tax revenues make the largest contribution to state revenues, but their performance shows unsatisfactory results. This is because the increase in revenue is not followed by taxpayer compliance in paying taxes which in the self-assessment system are the backbone of national income. As a result, there is a tax gap in the national income system. Tax avoidance to minimize the contribution of taxpayers to tax revenues is a conducive condition for the tax gap in Indonesia. The tax gap can also be seen from the low tax ratio in Indonesia which shows that there is still potential that has not been taxed. Efforts to reduce growth from underground economic activities should be the government's concern to minimize the tax gap. | en_US |
| dc.identifier.issn | 1943-023X | |
| dc.identifier.uri | http://repository.widyatama.ac.id/xmlui/handle/123456789/12186 | |
| dc.language.iso | en | en_US |
| dc.publisher | Jour of Adv Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue | en_US |
| dc.subject | Tax Gap | en_US |
| dc.subject | Tax Ratio | en_US |
| dc.subject | Tax Compliance | en_US |
| dc.subject | Self Assessment | en_US |
| dc.title | ANALYSIS OF TAX GAP (With Special Reference to Indonesia) | en_US |
| dc.type | Article | en_US |