Factors Affecting Tax Revenue Collection in Ministry of Revenue Large Taxpayers Branch Office
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Date
2023-05-07
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A.A.U.
Abstract
Taxes are an important source of revenue for Governments, and when they are not collected effectively, it can have A negative impact on a country's development. There are many factors that can affect tax revenue collection, and this paper aims to study the factors that affect tax revenue collection in the Ministry of Revenue Large Taxpayers Branch Office. The study used a mixed research approach, which involved collecting both quantitative and qualitative data. The quantitative data was collected through a survey of 200 taxpayers, and the qualitative data was collected through interviews with a small number of taxpayers. The results of the study showed that there is no statistically significant relationship between e-tax filing and tax revenue collection. However, the results did show that tax revenue collection is highly affected by taxpayers' knowledge, tax audit rates, and trust in government. The study concludes that the tax office should provide more training to taxpayers, increase tax audit rates, and be more transparent and accountable to taxpayers to improve tax revenue collection.