TAX AUDIT EFFECTIVENESS AND REVENUE COLLECTION OUTCOMES IN INDONESIA
Citation
McMillan, J. 2024. TAX AUDIT EFFECTIVENESS AND REVENUE COLLECTION OUTCOMES IN INDONESIA. Journal of Australian Taxation. 25 (1): pp. 34-48.
Source Title
Journal of Australian Taxation
ISSN
Faculty
Faculty of Business and Law
School
Curtin Law School
Collection
Abstract
The article considers the way in which the Indonesian tax authorities conduct tax audit activities, and the connection between distortions in tax audit practices and Indonesia's low revenue collection outcomes.