Analisis Kepatuhan Wajib Pajak dalam Pelaporan dan Pembayaran Pajak Penghasilan (PPh) di Indonesia

Authors

  • Catherine Valencia Lee Universitas Prima Indonesia Author
  • Jennice Universitas Prima Indonesia Author
  • Eilen Luskie Universitas Prima Indonesia Author
  • Novita Angel Yang Universitas Prima Indonesia Author
  • Shelina Universitas Prima Indonesia Author

DOI:

https://doi.org/10.67551/kpjzwp93

Keywords:

Pajak Penghasilan Badan, Kepatuhan Pajak Sanksi Pajak. Pajak Penghasilan Pribadi

Abstract

Tax compliance is essential to ensure an effective tax system and encourage economic growth. Taxpayer compliance is influenced by an understanding of tax obligations, effective supervision, and external factors such as tax awareness. This study looks at how corporate and personal tax compliance with the submission of annual tax returns has an impact on increasing corporate and personal income tax revenues. This study uses the literature review method

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Published

2026-06-16

Issue

Vol. 2 No. 2 (2025): Call for Paper: Agustus 2025

Section

Articles

License

Copyright (c) 2025 Catherine Valencia Lee, Jennice, Eilen Luskie, Novita Angel Yang, Shelina (Author)

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