A LITERATURE REVIEW ON TAX COMPLIANCE IN INDONESIA IN INCREASING STATE REVENUE

Authors

  • Ady Setyo Nugroho Fakulty of Economics and Business, Jenderal Soedirman University
  • Nur Handayani INSTITUT PEMERINTAHAN DALAM NEGERI KEMENTERIAN DALAM NEGERI

DOI:

https://doi.org/10.33701/jipwp.v51i2.6009

Keywords:

compliance, tax, revenue

Abstract

Tax has long been one of the components of state revenue that cannot be separated from the life of society. Therefore, a supportive tax policy is needed. This policy should still consider all aspects that influence the lack of tax compliance. This research method is a literature review with a qualitative approach. The results obtained show that the factors impacting tax compliance are: 1) tax awareness; 2) perception of justice; 3) tax sanction enforcement; 4) economic factors; and 5) education factors.

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Published

29-12-2025

How to Cite

Ady Setyo Nugroho, & Handayani, N. (2025). A LITERATURE REVIEW ON TAX COMPLIANCE IN INDONESIA IN INCREASING STATE REVENUE. Jurnal Ilmu Pemerintahan Widya Praja, 51(2), 136–140. https://doi.org/10.33701/jipwp.v51i2.6009

Issue

Vol. 51 No. 2 (2025)

Section

Articles

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