Analysis of Taxpayers' Non-compliance Factors Based on the Results of the Tax Audit and the Opinion of the Tax Auditor in Indonesia

Anthonius, Anthonius and Amin, Muhammad (2019) Analysis of Taxpayers' Non-compliance Factors Based on the Results of the Tax Audit and the Opinion of the Tax Auditor in Indonesia. In: Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia.

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Abstract

One cause which makes tax revenue in Indonesia is not yet optimal because the lack of compliance of the taxpayer to fulfill their tax obligation. Tax compliance is a problem which happened in almost all country applying taxation system. The result of the tax audit is one of the media which can be us

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 12:35
Last Modified: 17 Apr 2026 13:15
URI: http://eprints.eai.eu/id/eprint/25374

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