dc.description.abstract |
Some taxpayers in Kabupaten Bekasi fail to meet their tax obligations on
time due to negligence, financial issues, or deliberate avoidance, leading to
reduced revenue and unfairness for compliant taxpayers. To address this, stricter
supervision and sanctions by Bapenda, along with increased awareness of tax
compliance, are needed. From 2020 to 2023, the use of warning letters for tax
collection showed steady effectiveness, with collection rates improving from 75%
to 86%. However, its contribution to overall tax revenue remains minimal,
ranging from 0.9% to 1.4%. Despite this, warning letters have proven effective in
prompting non-compliant taxpayers to pay their dues. |
en_US |