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논문 기본 정보

자료유형
학술저널
저자정보
RUM Muh. (University of Muhammadiyah Makassar) ARSAL Muryani (University of Muhammadiyah Makassar) KHALID Ansyarif (University of Muhammadiyah Makassar) AWALUDDIN Murtiadi (Alauddin State Islamic University)
저널정보
한국유통과학회 유통과학연구 유통과학연구 제21권 제6호
발행연도
2023.6
수록면
107 - 117 (11page)
DOI
10.15722/jds.21.06.202306.107

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Purpose: To know the existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community and determine the effect of the quality of tax services, tax audits and tax collection against either simultaneously or partially against the tax ratio in the area of the Primary Tax Service Office of West Makassar. Research Design Data and Methodology: The tax revenue rate is too low based on the Revenue Statistics in Asian and Pacific report, released by the OECD at the end of July 2017. Tax revenue growth is also difficult to increase because of typical inelastic tax revenues. Consequently, tax growth cannot exceed GDP growth. The government boosted the tax ratio by minimizing tax payment irregularities and optimizing tax data utilization as well as distribution income for national social welfare. Transforming all sectors in the real economy so that it is affordable to tax, diversification of taxation is directed towards new sources of economic growth. The data analysis method used is multiple linear regression. Results: The results showed that the quality of tax services and tax audits were dominant in determining tax ratios, whereas Tax collection offers a significant but lower value.Conclusion: The existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community.Quality and service in taxation services to create and maintain trust and cooperation relationships between tax officials and taxpayers.

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