Improving incentives for regional tax collectors: Aligning regulations with governance goals
This study explores inefficiencies in existing tax-collection incentive schemes, emphasizing the misalignment between their intended objectives and actual outcomes regarding performance, governance, and workload management. By employing a normative legal approach, it evaluates regulations governing...
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| Format: | Article |
| Language: | English |
| Published: |
Badan Pemeriksa Keuangan Republik Indonesia
2025-05-01
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| Series: | Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara |
| Subjects: | |
| Online Access: | https://jurnal.bpk.go.id/TAKEN/article/view/1734 |
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