The Relationship between Tax Law and Other Laws: A Review of Problems in Tax Collection
DOI:
https://doi.org/10.70826/jcisnu.v2i2.848Keywords:
Tax Law, Problems, Tax CollectionAbstract
Tax law, a collection of regulations governing the relationship between the government
as tax collector and the people as taxpayers, defines taxes as mandatory contributions
to the state owed by individuals or entities that are coercive under the law, without
receiving any direct compensation and are used for state purposes for the greatest
prosperity of the people. Tax compliance is a major issue that requires greater attention
in the era of private system evaluation. Several key factors affecting tax collection are
taxpayer trust in tax institutions, complex regulations, low public awareness of taxes,
and tax administration. It is hoped that improvements in organizations, human
resources (HR), information technology, business processes, and tax laws and
regulations will help overcome tax administration problems and increase taxpayer
compliance.
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