Simanjuntak, Timbul H. (2011) Relevansi Kepatuhan Pajak (Tax Compliance) dengan Kesejahteraan Hidup Masyarakat: Sebuah Telaah Konseptual. Jurnal Ekonomi & Studi Pembangunan, 3 (2). pp. 148-165. ISSN 2086-1575
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Relevansi Kepatuhan Pajak (Tax Compliance) dengan Kesejahteraan Hidup Masyarakat.pdf - Published Version Download (11Mb) | Preview |
Abstract
Xax is a fiscal instrument that plays an important role in supporting development fund. The amount of state tax revenue is primarily determined by the degree of tax compliance. The tax compliance which was meant is not merely the tax payer compliance. This paper argues that important insights on tax compliance and tax evasion can be also be gained by looking at how the tax authority deals with the tax payer and treats them with respect which is authority tax compliance. This article is intended to conceptually analyze the relationship between tax compliance and social welfare. From various studies carried out brings to a conclusion that tax compliance plays an important role in increasing social welfare.
| Item Type: | Article |
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| Uncontrolled Keywords: | Tax Compliance, Social Welfare, Budgeting, Tax Evasion |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 16 Apr 2015 06:30 |
| Last Modified: | 16 Apr 2015 06:30 |
| URI: | http://repository.maranatha.edu/id/eprint/11847 |
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