The Effect of Tax Collection by Force Letter on Corporate Income Tax Revenue
DOI:
https://doi.org/10.55208/aj.v4i2.183Keywords:
Tax Collection, Forced Letter, Tax Revenue, Income Tax, Business EntityAbstract
Tax collection by forced letter is essential in optimizing corporate income tax revenues. The issuance of the forced letter serves as an official and firm reminder for business entities to comply with tax obligations, which suggests a significant increase in tax awareness among business entities. This research aims to determine and analyze tax collection by forced letter at one of the tax services offices in Bandung, corporate income tax revenue at one of the tax services offices in Bandung, and the magnitude of the influence of tax collection by forced letter. This research uses a quantitative approach and a case study approach. Data collection uses secondary data obtained at the tax service office in Bandung. The data testing method is the classic assumption test. After the classical assumption test was accepted, we carried out correlation, linear regression, and determination analysis. The research results show a strong relationship between tax collection with forced letters and corporate income tax receipts. The coefficient results show a positive sign, showing that the better tax collection with a force letter, the higher the corporate income tax revenue will also be. Overall, the research variables indicate an influence of tax collection using forced letters on corporate income tax revenues. This research provides empirical evidence concerning tax collection by forced letters, which can affect corporate income tax revenues. The study uses secondary data obtained from a single tax services office in Bandung, which restricts the generalizability of the findings. Additionally, the research focuses solely on tax collection accompanied by forced letters, leaving room for further exploration of other factors that could impact corporate income tax revenue. These limitations present opportunities for future research to broaden our understanding of tax collection strategies.
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Copyright (c) 2025 Haritsatun Najwa, Iwan Sidharta, Dhea Bunga Annisa, Riska Yuni Astuti
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