Abstract:An appraiser has a strategic role in the public and private sectors. In 2018, the government issued a regulation on tax appraiser which has important duties and functions in tax collection. This study aims to determine the obstacles that exist in the utilization of tax appraisers to support the Directorate General of Taxes (DGT) in collecting national revenues. In addition, the researcher wants to describe the efforts that can be made by the DGT in optimizing the tax appraisers. This research uses descriptive … Show more
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