Optimizing Value-Added Tax Revenue Through Synergy of Self-Assessment System, Restitution, and Number of Taxable Entrepreneurs

This study investigates the effect of the self-assessment system, VAT restitution, and the number of taxable entrepreneurs (PKP) on Value Added Tax (VAT) revenue at the Cirebon One Primary Tax Service Office. Using a quantitative approach and 49 secondary data samples obtained from December 2020 to...

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Detalhes bibliográficos

Principais autores:	Melia Nur Maulida, Nurul Alifah, Moh Yudi Mahadianto, Asep Basuki
Formato:	Artigo
Idioma:	Inglês
Publicado em:	Universitas KH Abdul Chalim, Prodi Ekonomi Syariah 2025-09-01
coleção:	Indonesian Interdisciplinary Journal of Sharia Economics
Assuntos:	Value Added Tax Revenue Self Assessment System VAT Restitution Number of Taxable Person for VAT Purposes
Acesso em linha:	https://www.e-journal.uac.ac.id/index.php/iijse/article/view/7858
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