The role of effective tax administration in encouraging greater compliance with taxation laws in Indonesi

Abstract

This thesis investigates the ongoing tax administration in Indonesia. It develops a theory that explains the nature of an effective tax administration in an Indonesian context. This thesis contributes to the literature by shedding light on the organisational reform of the Indonesian tax office. Thus, as the current literature mostly focuses on taxpayers, this thesis completes the overall picture of the study on tax administration in Indonesia by examining the administrative side of the tax system.